Duties Act 1999

This section applies to an amount of duty payable under this Act, other than chapter 9 (Motor vehicle registration), in relation to a transaction or instrument.

Note A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including any regulation (see Legislation Act, s 104).

Despite any other provision of this Act, if the amount of duty payable under this Act in relation to a transaction or instrument would, apart from this section, be less than $20, duty under this Act is not payable.

Chapter 11 General exemptions from duty

Note The exemptions from duty provided under this chapter are in addition to the exemptions under the following provisions:

pt 2.5 (Exemptions);

pt 3.7 (Exemptions—ch 3 transactions);

pt 9.2 (Exemptions).

Part 11.1 Exemptions from duty—general