Duties Act 2001

Transfer duty is not imposed on any of the following dutiable transactions—

a transfer, or agreement for the transfer, of a manufactured home positioned on a site under a site agreement;

a transfer, or agreement for the transfer, of a manufactured home not positioned on a site if—

the manufactured home is acquired for positioning on a site under a site agreement; and

the transfer or agreement is not part of a transaction involving the transferor’s agreement for the transfer of ownership of land;

a transfer, or agreement for the transfer, of a person’s rights and obligations as occupier of a manufactured home under a site agreement for the home.

In this section—manufactured home see the Manufactured Homes (Residential Parks) Act 2003, section 10.site see the Manufactured Homes (Residential Parks) Act 2003, section 13.