Duties Act 2001

This division applies if the commissioner is satisfied—

a person (the agent) is appointed in writing as an agent for another person (the principal); and

under the appointment, the agent enters into a dutiable transaction that is an agreement for the transfer of dutiable property from a person (the original transferor) to the agent on behalf of the principal (the agreement); and

the principal provided all the consideration, including any deposit paid.

For subsection (1)(a), the commissioner must not be satisfied the person was properly appointed as agent unless the original instrument of appointment, or a copy of it, is lodged.