115S
CurrentVacancy fee recovery—exemption from stamp duty and other State or Territory taxes and fees
Part 6AVacancy fees for foreign acquisitions of residential land
Division 3Vacancy fees: recovery of unpaid fees
115S Vacancy fee recovery—exemption from stamp duty and other State or Territory taxes and fees
No stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 115P, or anything connected with the vesting of the interest, if the Treasurer, by notifiable instrument:
(a)
declares that the interest in the land has vested under that section; and
(b)
specifies the interest in the land.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.