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DUTIES ACT 2000 - SECT 48 Bankruptcies and administrations

DUTIES ACT 2000 - SECT 48

Bankruptcies and administrations

No duty is chargeable under this Chapter in respect of—

        (a)     a transfer of dutiable property because of—

              (i)     the appointment of a receiver or trustee in bankruptcy; or

              (ii)     the appointment of a liquidator; or

S. 48(b) amended by No. 44/2001 s. 3(Sch. item 32.2).

        (b)     the vesting of any dutiable property in a liquidator by an order under section 474(2) of the Corporations Act; or

        (c)     a transfer of dutiable property for no consideration to a former bankrupt from the estate of the former bankrupt; or

S. 48(ca) inserted by No. 71/2004 s. 16.

        (ca)     a transfer for consideration of dutiable property previously held by a bankrupt from a trustee in bankruptcy to the spouse or domestic partner of the bankrupt if, after the transfer, the property is the principal place of residence of the bankrupt's spouse or domestic partner; or

        (d)     the vesting of any dutiable property by a vesting order made under section 51 of the Trustee Act 1958 .

S. 48A inserted by No. 46/2001 s. 8.