s 108
In forceAssessment of duty
Chapter 3Certain transactions treated as transfers
Part 3.4Acquisition of land use entitlements by allotment of shares or issue of units
108 Assessment of duty
Duty is payable in relation to the share allotment or unit issue by which a person acquires a land use entitlement at the general rate of duty determined for section 31 on the dutiable value of the land use entitlement.
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