DUTIES ACT 2000 - SECT 48A Amalgamation of industrial organisations

DUTIES ACT 2000 - SECT 48A

No duty is chargeable under this Chapter in respect of a transfer of dutiable property made under, or in accordance with, the rules of an industrial organisation, if the transfer is made to another industrial organisation as a consequence of the amalgamation of two or more industrial organisations.

S. 49 repealed by No. 36/2005 s. 11,

new s. 49 inserted by No. 39/2009 s. 11.