Duties Act 1999

The Minister may determine guidelines for exempting from the assessment of duty under this part property that is the subject of a voluntary transfer.

Section 115F does not apply to property transferred to a receiving body if, under the guidelines, the transfer is to be exempt from duty under this part.

Section 115F does not apply to property transferred to a receiving body unless the transfer would have given rise to a liability to duty under this Act if it had not been a voluntary transfer.

A determination under subsection (1) is a disallowable instrument.

The exemptions from duty provided under this part are in addition to the exemptions under ch 11 (General exemptions from duty).