102
In forceDetermination of applications
Chapter 2Transactions concerning dutiable property
Part 8Other exemptions and concessions
Division 3Exemption from or reduction in duty for certain transfers
102 Determination of applications
(1)
(Repealed)
(2)
An application is not to be granted unless the Chief Commissioner is satisfied that all land tax payable in respect of the land (including any additional land tax payable by way of penalty or otherwise) has been paid.
(3)
If the application is granted, the Chief Commissioner is to stamp the transfer as exempt from the payment of duty.
This Act’s bill:Explanatory memorandumSecond reading speech
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