64D
In forceTransfers made on exercise of option to purchase land
Chapter 2Transactions concerning dutiable property
Part 6Concessional rates of duty
Division 3Miscellaneous
64D Transfers made on exercise of option to purchase land
The duty chargeable in respect of a transfer of land in New South Wales that occurs as a consequence of the exercise of an option to purchase land is to be reduced by the amount of duty (if any) paid by the transferee on the transfer of the option to the transferee.
This Act’s bill:Explanatory memorandumSecond reading speech
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