115HB
In forceExemption—transactions made on bankruptcy or winding-up
Chapter 3Certain transactions treated as transfers
Part 3.6Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth)
Division 3.7.1Exemptions—ch 3 transactions generally
115HB Exemption—transactions made on bankruptcy or winding-up
The commissioner must exempt a chapter 3 transaction from duty if satisfied that the transaction is made by operation of law on the bankruptcy of a person or the winding-up of a company.
This Act’s bill:Explanatory statementSecond reading speech
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