DUTIES ACT 2008

Table of Provisions

CHAPTER 1 -- Preliminary  

• 1 Short title
 
• 2 Commencement
 
• 3 M, MC Terms used
 
• 3A Term used: land
 
• 4 Relationship with Taxation Administration Act 2003
 
• 5 GST, effect of on value or consideration
 
• 6 Determining family relationships
 
• 7 References to being wound up
 
• 8 Notes in text

CHAPTER 2 -- Transfer duty

PART 1 -- Preliminary  

• 9 Terms used

PART 2 -- Imposition of transfer duty  

• 10 Transfer duty imposed

PART 3 -- Dutiable transactions and dutiable property

Division 1 -- Dutiable transactions  

• 11 Dutiable transaction
 
• 12 Vesting of property by statute law
 
• 14 Transactions as to chattels alone not usually dutiable

Division 2 -- Dutiable property  

• 15 Dutiable property
 
• 16 References to right
 
• 17 New dutiable property
 
• 18 Special dutiable property
 
• 18A Things fixed to land that are to be permanently removed

PART 4 -- Collection of transfer duty

Division 1 -- Liability for transfer duty  

• 19 When liability for duty arises
 
• 20 Who is liable to pay duty
 
• 21 Joint tenants to be treated as tenants in common in equal shares

Division 2 -- Lodging transaction records  

• 22A Terms used
 
• 22 Transfer duty statement to be made if no instrument
 
• 23 Instrument or statement for dutiable transaction, duty to lodge
 
• 24 Form of dutiable transaction

Division 3 -- Payment of transfer duty  

• 25 When duty must be paid

Division 4 -- Rate of transfer duty  

• 26 Rate of transfer duty

Division 5 -- Dutiable value

• 27 Dutiable value of dutiable transactions, unless otherwise provided
 
• 28 Dutiable value of certain dutiable transactions
 
• 29 Dutiable value of certain dutiable transactions relating to corporation or unit trust scheme property on winding up
Subdivision 2 -- Consideration  
• 30 Consideration for dutiable transaction
 
• 31 Changes to consideration before transfer, consequences of
 
• 32 Contingent consideration not paid, consequences of
 
• 33 Agreement by instalments determined before final payment, consequences of
 
• 34 Options conferred by dutiable transactions that are exercised or not renewed, consequences of
 
• 35 Option to acquire dutiable property, duty paid on to be credited
Subdivision 3 -- Unencumbered value  
• 36 Determining unencumbered value of property
 
• 36A Determining unencumbered value: fixtures and mining tenement fixtures
Subdivision 4 -- Miscellaneous  
• 37 Aggregation of dutiable transactions
 
• 38 Transactions as to dutiable and not dutiable property, duty on
 
• 39 Partitions of property, dutiable values in case of
 
• 40 Exchanges of dutiable property, duty on

Division 6 -- No double duty  

• 41 No double duty -- general
 
• 42 No double duty -- particular dutiable transactions
 
• 43 Persons related to purchaser for s. 42(2)(a)

Division 7 -- Interim assessment of transfer duty  

• 44A Interim assessment of transfer duty

PART 5 -- Application of this Chapter to certain transactions

Division 1 -- Simultaneous put and call options

• 44 Terms used
Subdivision 2 -- Simultaneous put and call options  
• 45 Call option of simultaneous put and call option to be taken to be agreement for transfer of option property
 
• 46 Simultaneous put and call option, dutiable value of
 
• 47 Dutiable transaction referred to in s. 45, duty paid on to be credited
 
• 48 Simultaneous put and call option not exercised or assigned, consequences of
Subdivision 3 -- Assignment of call option  
• 49 Assignment of call option to be taken to be agreement for transfer of option property
 
• 50 Assignment of call option, dutiable value of
 
• 51 Dutiable transaction referred to in s. 49, duty paid on to be credited
 
• 52 Assigned call option not exercised or further assigned, consequences of

Division 2 -- Discretionary trust acquisitions and surrenders

• 53 References to partnership or trust holding property
 
• 54 References to taker in default
 
• 55 References to trust acquisition
 
• 56 References to trust surrender
 
• 57 When discretionary trust holds indirect interest in dutiable property
Subdivision 2 -- Trust acquisitions and trust surrenders  
• 58 When person acquires interest in discretionary trust
 
• 59 Trust acquisition or trust surrender, dutiable value of
 
• 60 References to interest in discretionary trust of taker in default
 
• 61 Taker in default’s interest, value of for s. 59(b)
  62. When trust acquisition or trust surrender is not dutiable transaction

Division 3 -- Corporate trustees

• 63 Terms used
 
• 64 References to trustee of discretionary trust holding property
 
• 65 References to corporate trustee
 
• 66 When corporate trustee holds indirect interest in dutiable property
Subdivision 2 -- Disposition of shares in a corporate trustee  
• 67 Share disposition taken to be agreement for transfer of trust property
 
• 68 Transaction referred to in s. 67, dutiable value of
 
• 69 Person liable to pay duty on disposition of share

Division 4 -- Partnerships

• 70 Term used: dutiable property
 
• 71 References to partnership or trust holding property
 
• 72 References to partnership acquisition
 
• 73 When partnership holds indirect interest in property
 
• 74 References to partner’s partnership interest
Subdivision 2 -- Acquiring partnership interests  
• 75 When person acquires partnership interest
 
• 76 Partnership acquisition, dutiable value of
 
• 77 Partnership interest, value of for s. 76(b)
  78. Dutiable value of transfer of dutiable property to retiring partner  
• 78A Certain retained property taken to be transferred to retiring partner

Division 5 -- Western Australian business assets

• 79 Terms used
Subdivision 2 -- Particular transactions involving business assets  
• 80 Some transactions involving business licences to be taken to be agreements for transfer
 
• 81 Transactions for particular WA business assets that are not dutiable transactions
Subdivision 3 -- Dutiable value of dutiable transactions for business assets  
• 82 Dutiable transaction for business asset, dutiable value of
 
• 83 Certain business licences required by Cwlth law, dutiable value of for s. 82(a)
  84. Business licences required by WA law, dutiable value of for s. 82(b)   85. Dutiable value of business asset where principal place of business is in WA  
• 86 Dutiable value of business asset where principal place of business is out of WA

Division 6 -- Conditional agreements  

• 87 References to conditional agreement
 
• 88A General conditional agreements, no duty on if terminated on relevant grounds
 
• 88 References to farming land conditional agreement
 
• 89 References to mining tenement conditional agreement
 
• 90 References to issue of title conditional agreement
 
• 91 References to subdivision conditional agreement

Division 7 -- Rights relating to fixed infrastructure  

• 91A Terms used
 
• 91B Some transactions involving fixed infrastructure statutory licences to be taken to be agreements for transfer
 
• 91C Which transactions as to fixed infrastructure access rights and fixed infrastructure statutory licences are dutiable
 
• 91D Dutiable value of fixed infrastructure statutory licences

Division 7A -- Prospecting licences and related dutiable property  

• 91DA Transactions as to prospecting licences or related dutiable property alone not usually dutiable

Division 8 -- Derivative mining rights  

• 91E Agreement for transfer of mining tenement conditional on grant of derivative mining right to transferor
 
• 91F Agreement for transfer of mining tenement conditional on grant of derivative mining right to current right holder
 
• 91G Transfer or agreement for transfer of mining tenement to holder of derivative mining right
 
• 91H Acquisition of derivative mining right substantially the same as was held in relation to previous mining tenement
 
• 91I Failure to grant, or surrender of, derivative mining right after transfer of mining tenement

Division 9 -- Farm-in agreements and farm-in transactions

• 91J Introduction to Division
 
• 91K Terms used
Subdivision 2 -- Explanation of farm-in agreements, farm-in transactions and related concepts  
• 91L Farm-in agreements and concessional farm-in transactions
 
• 91M Farm-in transactions and other concepts
 
• 91N Exploration requirement and exploration amount
Subdivision 3 -- Treatment of farm-in agreements and farm-in transactions for duty purposes  
• 91O Consideration
 
• 91P General rules relating to charging of duty
 
• 91Q Changes to consideration
 
• 91R No double duty
Subdivision 4 -- Variations and other events affecting farm-in agreements and farm-in transactions  
• 91S Farm-in transaction added to farm-in agreement
 
• 91T Variation to farm-in transaction
Subdivision 5 -- Other provisions  
• 91U Farm-in transactions relating to prospecting licences
 
• 91V Treatment of certain options under farm-in agreements
 
• 91W Derivative mining right granted for purposes of exploration requirement for farm-in transaction

PART 6 -- Exemptions, nominal duty and concessions

Division 1 -- Exemptions

• 92 Public authorities, declaration of as exempt bodies
 
• 93 Transactions for which exempt body would be solely liable
 
• 94 Transactions for which exempt body and another party would be liable, duty reduction for etc.
 
• 95 Transactions for charitable etc. purposes
 
• 96A What is a relevant body
 
• 96B Application for a beneficial body determination
 
• 96C Beneficial body determination
Subdivision 2 -- Certain transactions between spouses or de facto partners  
• 96 Terms used
 
• 97 Some transactions between spouses or de facto partners
 
• 98 Application for exemption under this Subdivision
Subdivision 3 -- Family farm transactions  
• 99 Terms used
 
• 100 References to family member
 
• 101A References to primary production
 
• 101 References to transferee
 
• 102 References to exempt family farm transaction
 
• 102A Related entities for s.
 
• 103 Exempt family farm transactions, exemption for
 
• 104 No exemption for subsequent transactions for same farming property within 5 years
 
• 105 Subsequent liability to duty in certain circumstances
 
• 106 Application for exemption under this Subdivision
Subdivision 4 -- Other exempt transactions  
• 107 Cancelled transactions
 
• 108 Bankruptcy transactions
 
• 109 Transfer etc. to foreign country’s representative etc.
 
• 110 Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth) Part 4 transactions
 
• 111 Special disability trust transactions
 
• 112 Some transactions under other Acts
 
• 113 Transactions effected by matrimonial instrument or de facto relationship instrument
 
• 113A Certain incorporated association transactions

Division 2 -- Nominal duty

• 114 Some transfers etc. on vesting or termination of discretionary trust
 
• 115 Some transfers etc. on exercise of power of appointment by trustee of discretionary trust
 
• 116 Some transfers etc. of dutiable property to beneficiary
 
• 117 Transactions involving apparent purchaser
 
• 118 Transfers to and from bare trustee
 
• 118A Transfers to and from bare trustee: failure to lodge subsequent transfer
 
• 119 Transactions related to changes in trustees and managed investment schemes
 
• 120 Transfer by way of security
Subdivision 1A -- Transfers to facilitate subdivision of land  
• 120A Transfers to facilitate subdivision of land
 
• 120B Land retained by transferee following transfer to facilitate subdivision
 
• 120C Transfers to facilitate subdivision: failure to lodge subsequent transfer within 5 years
 
• 120D Subdivisions of land excluded from s. 120A and 120B
 
• 120E References to transfer of land back to person
Subdivision 2 -- Certain superannuation transactions  
• 121 Terms used
 
• 122 Relevant superannuation transactions for consideration
 
• 123 Subsequent liability in certain circumstances
 
• 124 Some transfers etc. of dutiable property to superannuation fund without consideration
 
• 125 Transfer from one superannuation fund to another
 
• 126 Some transfers etc. of dutiable property between trustees and custodians of superannuation funds
 
• 127 Some transfers etc. of dutiable property from superannuation fund to member, dependant or representative
Subdivision 3 -- Transactions related to the break-up of a marriage or de facto relationship  
• 128 Terms used
 
• 129 References to matrimonial instrument
 
• 130 References to de facto relationship instrument
 
• 131 Transactions in accordance with matrimonial instrument or de facto relationship instrument
 
• 132 Reassessment of transaction if s. 131 becomes applicable
 
• 133 Evidence as to marriage or de facto relationship
Subdivision 4 -- Other transactions  
• 134 Some transfers etc. of certain lots under planning scheme
 
• 136 Business licences held under Fish Resources Management Act 1994
 
• 137 Transfers etc. to change joint tenancy to tenancy in common etc.
 
• 138 Transactions to correct clerical errors in previous dutiable transactions
 
• 139 Some transactions involving deceased estates
 
• 139A Some transfers and vestings under orders made under Guardianship and Administration Act 1990
 
• 140 Prescribed dutiable transactions

Division 3 -- First home owner concessions  

• 141 Terms used
 
• 142A Concessional first home owners
 
• 142 First home owner concessional transactions
 
• 143 First home owner concessional rate of duty
 
• 144 Application for first home owner concessional rate of duty
 
• 145 Subsequent liability in certain circumstances
 
• 146 Other provisions about first home owner concessions

Division 4 -- Residential or business concessions  

• 147 Concessional rates for transactions referred to in Stamp Act 1921 s. 75AE

CHAPTER 3 -- Landholder duty

PART 1 -- Preliminary  

• 148 Terms used
 
• 149 Determining entitlement to land assets and chattels
 
• 149A Determining entitlement to land assets: fixtures and mining tenement fixtures
 
• 150 Unencumbered value of land assets or chattels

PART 2 -- Imposition of landholder duty  

• 151 Landholder duty imposed

PART 3 -- Certain key concepts defined and related provisions  

• 152 References to entity
 
• 153 References to interest in landholder or other entity
 
• 153A References to interest in, or held by, trustee of discretionary trust
 
• 153B References to interest in, or held by, partnership
 
• 154 Calculating interest in entity
 
• 154A Calculating total direct or indirect interest in entity
 
• 154B Determining interest in entity: uncompleted agreements

PART 4 -- Landholders to which this Chapter applies  

• 155 Which entities are landholders
 
• 156 Which entities are linked to an entity
 
• 156A Linked entities: acquisitions forming one arrangement
 
• 157 Value of land assets of linked entity for s.

PART 5 -- Acquisitions to which this Chapter applies

Division 1 -- Means by which interest acquired  

• 160 How person acquires interest in entity
 
• 160A Acquisition of interest by merger of corporations

Division 2 -- Relevant acquisitions of interests in landholders

• 161 Term used: significant interest
 
• 162 Related persons for s.
Subdivision 2 -- Relevant acquisitions  
• 163 Relevant acquisitions
Subdivision 3 -- Exempt acquisitions  
• 165 Term used: acquisition
 
• 166 Effect of acquisition being exempt
 
• 167 Exemption or reduction of duty if nominal duty would be chargeable on transfer
 
• 168 Exemption or reduction of duty if transfer duty would not be chargeable
 
• 169 Exemption if acquisition is dutiable under s.
 
• 170 Exemption relating to approved arrangements with creditors under Corporations Act
 
• 171 Exemption of acquisition by family member of interest in landholder engaged in primary production
Subdivision 4 -- Further provisions in respect of exemptions under section  
• 172 Calculation of duty where some land assets of landholder not used for primary production
 
• 173 Reversal of exemption where certain changes made to discretionary trust
 
• 174 No exemption where interest transferred within 5 years

PART 6 -- Collection of landholder duty

Division 1 -- Preliminary  

• 175 Term used: acquirer
 
• 176 When acquisition occurs
 
• 177 Certain transactions to be treated as agreements
 
• 178 Exceptions to s.

Division 2 -- Liability  

• 179 Who is liable to pay duty
 
• 180 Application to Commissioner for determination of liability
 
• 181 Determination of s. 180 application
 
• 182 Powers of Commissioner where further information required for determination of s. 180 application

Division 3 -- Payment of landholder duty  

• 183 When landholder duty must be paid

Division 4 -- Rates of landholder duty  

• 184 Rates of landholder duty

Division 5 -- Calculation of landholder duty  

• 185 References to interest of acquirer in landholder
 
• 186 Value of landholder
 
• 187 Determining value of further interest for duty calculation
 
• 188 Calculating duty payable
 
• 189 Reduction for s.
 
• 193 Calculation of duty where statement lodged under s.
 
• 194 Calculation of duty on certain acquisitions on winding up of corporation or unit trust scheme

Division 6A -- Interim assessment of landholder duty  

• 195A Interim assessment of landholder duty

Division 6 -- Assessment or reassessment of liability for landholder duty if uncompleted agreements terminated or completed  

• 195B Assessment of duty where s. 149(1) or 154B applied at acquisition time
 
• 195C Assessment of duty where s. 176(2) applied at acquisition time
 
• 195 Reassessment of duty where s. 149(1) or 154B applied
 
• 196 Reassessment of duty where s. 176(2) applied
 
• 197 Condition precedent to reassessment under s. 195 or 196
  197A. Expired put and call options taken to be terminated  
• 198 Taxation Administration Act not affected

Division 7 -- Lodgment of statements  

• 199 Term used: acquisition statement
 
• 200 Acquisition statement or agreement to be lodged
 
• 201 Acquisition of further interests, lodgment of periodical statements may be approved
 
• 202 Lodgment obligations if s. 201 application refused
 
• 203 Form of acquisition statements
 
• 204 Failure to lodge acquisition statement

PART 7 -- Application of this Chapter to certain acquisitions

Division 1 -- Rights relating to fixed infrastructure  

• 204A When fixed infrastructure access rights are taken into account in determining entitlement to land assets
 
• 204B When fixed infrastructure statutory licences are treated as land assets in calculating duty
 
• 204C Unencumbered value of fixed infrastructure statutory licences treated as land assets
 
• 204D Associated entities for s. 204A and 204B

Division 2 -- Derivative mining rights  

• 204E Unencumbered value of mining tenement subject to derivative mining right

Division 3 -- Acquisitions forming one arrangement  

• 204F Acquisitions in 2 or more entities forming one arrangement
 
• 204G Modified application of s. 176 if entity becomes landholder because of acquisitions forming one arrangement
 
• 204H Reassessment of landholder duty if amount of duty chargeable changes because of acquisitions forming one arrangement

CHAPTER 3A -- Additional duty for foreign persons

PART 1 -- Preliminary  

• 205A Terms used
 
• 205B Associate
 
• 205C Foreign corporation
 
• 205D Foreign trust
 
• 205E Residential property

PART 2 -- Foreign transfer duty

Division 1 -- Preliminary  

• 205F Terms used

Division 2 -- Imposition of foreign transfer duty  

• 205G Foreign transfer duty imposed

Division 3 -- Foreign dutiable transactions  

• 205H Foreign dutiable transaction
 
• 205I New residential property

Division 4 -- Collection of foreign transfer duty  

• 205J When liability for duty arises
 
• 205K Who is liable to pay duty
 
• 205L Joint tenants to be treated as tenants in common in equal shares
 
• 205M Foreign transfer duty declaration to be lodged
 
• 205N When duty must be paid
 
• 205O Rate of foreign transfer duty
 
• 205P Dutiable value
 
• 205Q No double foreign transfer duty
 
• 205R Interim assessment of foreign transfer duty
 
• 205RA Foreign transfer duty on deemed transaction under s. 120B(2)

Division 5 -- Application of Chapter 2 PART 5 to certain transactions  

• 205S Application of Chapter 2 PART 5 to foreign dutiable transactions
 
• 205T References to residential trust acquisition
 
• 205U References to residential trust surrender
 
• 205V Dutiable value of residential trust acquisition or residential trust surrender
 
• 205W Share disposition taken to be agreement for transfer of trust property
 
• 205X References to residential partnership acquisition

Division 6 -- Exemptions and reassessment

• 205Y Transactions on which minimum, nominal or no transfer duty payable
 
• 205Z Transactions relating to agreements for transfer of residential property
Subdivision 2 -- Exemptions relating to construction, refurbishment and subdivision  
• 205ZA Exemption relating to construction or refurbishment of 10 or more dwellings
 
• 205ZB Exemption relating to subdivision for purpose of constructing 10 or more dwellings
Subdivision 3 -- Reassessment  
• 205ZC Reassessment

PART 3 -- Foreign landholder duty

Division 1 -- Preliminary  

• 205ZD Terms used

Division 2 -- Application of Chapter  

• 205ZE Application of Chapter

Division 3 -- Imposition of foreign landholder duty  

• 205ZF Foreign landholder duty imposed

Division 4 -- Residential landholders to which this PART applies  

• 205ZG Which entities are residential landholders

Division 5 -- Acquisitions to which this Part applies  

• 205ZH Foreign landholder acquisitions

Division 6 -- Collection of foreign landholder duty  

• 205ZJ Rate of foreign landholder duty
 
• 205ZK Calculation of foreign landholder duty where landholder duty calculated under s.
 
• 205ZKA Modified application of s. 176 if entity becomes residential landholder because of acquisitions forming one arrangement

Division 7 -- Interim assessment of foreign landholder duty  

• 205ZL Interim assessment of foreign landholder duty

Division 8 -- Exemptions and reassessment

• 205ZM Exemption or reduction of foreign landholder duty if foreign transfer duty would not be chargeable
 
• 205ZN Exemption for certain acquisitions treated as made under agreement referred to in s. 176(2)
Subdivision 2 -- Exemptions relating to construction, refurbishment and subdivision  
• 205ZO Exemption relating to construction or refurbishment of 10 or more dwellings
 
• 205ZP Exemption relating to subdivision for purpose of constructing 10 or more dwellings
 
• 205ZQ Calculation of duty where some land of landholder not part of parcel of land
Subdivision 3 -- Reassessment  
• 205ZR Reassessment

Division 9 -- Lodgment of declaration  

• 205ZS Foreign landholder duty declaration to be lodged
 
• 205ZT Failure to lodge foreign landholder duty declaration

CHAPTER 4 -- Insurance duty

PART 1 -- Preliminary  

• 206 Terms used

PART 2 -- Imposition of insurance duty  

• 207 Insurance duty imposed
 
• 208 Contract of insurance
 
• 209 General insurance
 
• 210 Additional insurance in life insurance policy is general insurance
 
• 211 Premium
 
• 212 When premium paid

PART 3 -- Collection of insurance duty

Division 1 -- Liability  

• 213 Who is liable to pay duty
 
• 214 General insurer

Division 2 -- Amount of insurance duty  

• 215 Amount of duty payable
 
• 216 Policies effecting general insurance and other insurance, duty on

Division 3 -- Insurers  

• 217 General insurers to apply to be registered
 
• 218 Registration of general insurers
 
• 219 Return period of registered insurer
 
• 220 Registered insurers to lodge returns
 
• 221 Time for payment of duty by insurers
 
• 222 Cancelling registration of general insurers

Division 4 -- Insured persons  

• 223 Some insured persons to lodge statements
 
• 224 Time for payment of duty by insured persons

PART 4 -- General provisions as to insurance duty  

• 225 Insurer and intermediary to notify Commissioner of contracts of insurance
 
• 226 Refunds of duty if premium refunded
 
• 227 Records to be kept

CHAPTER 5 -- Vehicle licence duty

PART 1 -- Preliminary  

• 228 Terms used

PART 2 -- Imposition of vehicle licence duty  

• 229 Vehicle licence duty imposed
 
• 230 Vehicle and licence

PART 3 -- Collection of vehicle licence duty

Division 1 -- Preliminary  

• 231 Terms used

Division 2 -- Liability  

• 232 Who is liable to pay duty

Division 3 -- Assessment and payment of vehicle licence duty  

• 233 Assessment of duty
 
• 234 Applicant for licence to state dutiable value of vehicle etc.
 
• 235 Payment of duty

Division 4 -- Amount of vehicle licence duty  

• 236 Amount of duty payable

Division 5 -- Dutiable value of a vehicle  

• 237 Certain new vehicles, dutiable value of
 
• 238 Certain other vehicles, dutiable value of
 
• 239 Specialised vehicles, dutiable value of

PART 4 -- Exemptions and nominal duty

Division 1 -- Exemptions -- general  

• 240 If no vehicle licence fee payable under Vehicles Act
 
• 241 If transfer is a reconstruction transaction
 
• 242 If vehicle previously licensed to licence holder
 
• 243 If licence is for certain heavy vehicle
 
• 244A If transfer is between spouses or de facto partners
 
• 244B If agreement for purchase of vehicle is terminated or vehicle is returned
 
• 244 If licence is for prescribed class of person or vehicle etc.

Division 2 -- Exemptions -- motor vehicle dealers  

• 245 Use of vehicle includes for minor incidental purposes
 
• 246 If licence is for vehicle in dealer’s trading stock, demonstrator vehicle or service demonstrator vehicle
 
• 247 If licence is for vehicle used for charitable etc. purposes
 
• 248 Change of permitted use of exempt vehicle, Commissioner to be notified
 
• 249 Change of use of exempt vehicle to non-permitted use, consequences of

Division 3 -- Nominal duty  

• 250 Transactions chargeable with nominal duty

PART 5 -- General provisions as to vehicle licence duty  

• 251 Failure to apply for transfer of licence
 
• 252 Seller to state dutiable value of vehicle etc.
 
• 253 Functions of CEO and Commissioner
 
• 254 Form of certain declarations
 
• 255 CEO’s duties
 
• 256 Records to be kept by dealers

CHAPTER 6 -- Certain exemptions for connected entities  

• 257 Terms used
 
• 258 Members of family
 
• 259 Relevant consolidation transaction
 
• 260 Relevant reconstruction transaction
 
• 260A Consideration provided as loan
 
• 261 Predetermining certain questions
 
• 262 Application for exemption
 
• 263 Grant of exemption
 
• 264 Commissioner to be notified of certain events after exempt relevant transaction
 
• 264A Automatic revocation of exemption
 
• 265 Revocation of exemption by Commissioner
 
• 266 Liability for duty and tax if exemption revoked
 
• 266A Reduction of duty following automatic revocation or refusal of exemption
 
• 266B Reduction of duty following automatic revocation or refusal of exemption resulting from relevant acquisition
 
• 266C Property in relation to which landholder duty taken to be chargeable for s. 266B
  266D. Application of s. 266B and 266C to foreign transfer duty and foreign landholder duty

CHAPTER 6A -- Off-the-plan concession for transfer duty and foreign transfer duty  

• 266E Terms used
 
• 266F Concessional pre-construction agreement
 
• 266FA Concessional under construction agreement
 
• 266G New residential unit or apartment
 
• 266H Concession day for agreement
 
• 266I Unadjusted duty amount for agreement
 
• 266J Determining when development for subdivision of land commences and is completed
 
• 266K Reduction of duty on concessional off-the-plan agreement
 
• 266L Concession amount
 
• 266M Concession amount for concessional off-the-plan agreement relating to 2 or more properties
 
• 266N Aggregation of transactions
 
• 266O Application for off-the-plan concession

CHAPTER 7 -- General anti-avoidance provisions  

• 267 Term used: scheme
 
• 268 M, MC Tax avoidance scheme
 
• 269 Deciding whether proposed scheme would be disregarded under s.
 
• 270 Certain tax avoidance schemes, Commissioner may disregard
 
• 271 Statement in relation to determination

CHAPTER 8 -- Other general provisions

PART 1 -- Duty endorsement  

• 272 Duty endorsed
 
• 273A Duty endorsement: electronic conveyancing instruments
 
• 273 Endorsing transaction records as to duty paid etc.
 
• 274 Endorsement of duty that depends on duty paid on another transaction
 
• 275 Duty endorsement is evidence of certain matters

PART 2 -- Enforcement  

• 276 Dutiable transactions etc. not to be registered etc. unless duty endorsed
 
• 277 Business licences not to be registered etc. unless duty endorsed or instrument lodged
 
• 278 Caveat as to dutiable transaction not to be registered unless transaction is duty endorsed or lodged
 
• 279 Use of transaction records in civil proceedings
 
• 280 Unlodged instruments, duty of non-party to lodge

PART 3 -- Miscellaneous  

• 281 Transaction records etc., Commissioner’s power to destroy
 
• 282 Correction of errors
 
• 283 Amounts expressed in foreign currency
 
• 284 Application of Corporations Act s. 1070A(1)(a) limited
 
• 285 Regulations
 
• 286 Transitional provisions (Sch. 3)
• SCHEDULE 1 -- When liability for transfer duty on a dutiable transaction arises and the person liable to pay it
• SCHEDULE 2 -- Rates of transfer duty
• SCHEDULE 3 -- Transitional provisions