104C

Abolition of duty on conveyance or transfer of property other than land

In force

(1)

No liability to duty arises in relation to a conveyance or transfer of property to which this Division applies executed on or after 1 July

2016.

(2)

Subsection (1) does not apply to a conveyance or transfer of property that arises from a contract of sale or other transaction entered into before 1

July 2016 (and the duty chargeable in relation to such a conveyance or transfer will be calculated, subject to section 104EA, according to the rates in force as at the date on which the contract of sale or other transaction was entered into as if the conveyance or transfer had been executed on that date).

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