53
In forceDefence service homes
Chapter 2Transactions concerning dutiable property
Part 5Exemptions and concessional rates of duty
Division 4Exemptions and concessions in relation to land
53 Defence service homes
No duty is chargeable under this Chapter in respect of a transfer of dutiable property referred to in section 10(1)(a) by the Director of Defence Service Homes—
(a)
to a purchaser within the meaning of section 4 of the Defence Service Homes Act 1918 of the Commonwealth; or
(b)
to the personal representative of such a purchaser.
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