s 73B
In forceTransfers etc to special disability trusts
Chapter 2Transactions concerning dutiable property
Part 2.4Special provisions
Division 2.5.3Miscellaneous
73B Transfers etc to special disability trusts
Duty under this chapter is not payable in relation to a dutiable transaction that is a transfer or grant of a residential lease if—
(a)
the transfer or grant is to a special disability trust; and
(b)
the commissioner is satisfied that the property the subject of the transfer or grant is to be used as the principal place of residence of the beneficiary of the trust.
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