65
In forceCo-operatives and co-operative housing societies
Chapter 2Transactions concerning dutiable property
Part 5Exemptions and concessional rates of duty
Division 6Exemptions and concessions in relation to marketable securities
65 Co-operatives and co-operative housing societies
No duty is chargeable under this Chapter in respect of a transfer of marketable securities—
(a)
in a co-operative, if the transfer is made for a consideration of not less than the unencumbered value of the marketable securities; or
(b)
in a co-operative housing society.
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