57Q
In forceQualifying requirement
Chapter 2Transactions concerning dutiable property
Part 5Exemptions and concessional rates of duty
Division 4BPrincipal places of residence and persons with a disability
57Q Qualifying requirement
It is a requirement for the purposes of an exemption from duty under section 57P that, prior to the transfer, the transferee has received a determination in writing that the transferee meets the impairment or disability conditions for a special disability trust—
(a)
from Services Australia under section 1209M of the Social Security Act 1991 of the Commonwealth; or
(b)
from the Department of Veterans' Affairs under section 52ZZZWA of the Veterans' Entitlements Act 1986 of the Commonwealth.
S. 57R inserted by No. 18/2023 s. 9.
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