s 205
In forceImposition of corporate trustee duty
Chapter 3Landholder duty and corporate trustee duty
Part 2Corporate trustee duty
Division 1Preliminary
205 Imposition of corporate trustee duty
(1)
This part imposes duty (corporate trustee duty) on relevant acquisitions.
Notes—
1 Exemptions for corporate trustee duty are dealt with in division 6.
2 Additional foreign acquirer duty is imposed on particular relevant acquisitions under chapter 4.
(2)
Corporate trustee duty is imposed on the dutiable value of a relevant acquisition.
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