Stamp Duties Act 1923

In this section—

land that is taken to be used for residential purposes in accordance with subsection (2)(a), other than land of a classification excluded by the regulations; or

land that is taken to be used for primary production in accordance with subsection (2)(b), other than land of a classification excluded by the regulations.

For the purposes of the definition of qualifying land—

land will be taken to be used for residential purposes if—

the Commissioner, after taking into account information provided by the Valuer‑General, determines that it is being predominantly used for that purpose; or

the Commissioner, after taking into account information provided by the Valuer‑General, determines that although the land is not being used for any particular purpose at the relevant time the land should be taken to be used for residential purposes due to improvements that are residential in character having been made to the land; or

the Commissioner, after taking into account information provided by the Valuer‑General, determines that the land is vacant, or vacant with only minor improvements, that the land is within a zone established by a

land will be taken to be used for primary production if—

the Commissioner, after taking into account information provided by the Valuer‑General, determines that it is being predominantly used for primary production purposes; or

the Commissioner, after taking into account information provided by the Valuer‑General, determines that although the land is not being used at the relevant time the land should be taken to be used for primary production purposes due to a classification that has been assigned to the land by the

For the purposes of subsections (1) and

, the date that is relevant to a determination as to whether land is qualifying land is the date of the relevant conveyance or transfer.

Subject to subsections (5) and

, subsection (6) applies to the conveyance or transfer of an interest in qualifying land executed on or after 7 December

Subsection (6) does not apply to a conveyance or transfer of an interest that arises from a contract of sale or other transaction entered into before 7 December 2015.

The duty payable on a conveyance or transfer to which this subsection applies (to the extent to which it provides for the conveyance or transfer of an interest in qualifying land) will be 66⅔% of the amount of duty payable apart from this subsection.

Subject to subsection (8), subsection (9) applies to the conveyance or transfer of an interest in qualifying land executed on or after

Subsection (9) does not apply to a conveyance or transfer of an interest that arises from a contract of sale or other transaction entered into before

The duty payable on a conveyance or transfer to which this subsection applies (to the extent to which it provides for the conveyance or transfer of an interest in qualifying land) will be 33⅓% of the amount of duty payable apart from subsection (6) or this subsection.