102L
In forceExemption from duty
Part 4AACorporate group exemptions
102L Exemption from duty
(1)
If the Commissioner is satisfied that this Part applies to a transaction, the Commissioner must exempt the transaction from duty.
(2)
If the Commissioner exempts a transaction from duty under subsection (1), the Commissioner must assess the transaction, and any instrument that gives effect to, acknowledges, evidences or records the transaction, as exempt from duty.
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