Exemption from paying GAIC if duties exemption would apply
201TB Exemption from paying GAIC if duties exemption would apply
No growth areas infrastructure contribution is payable in respect of a dutiable transaction relating to land if duty would not be chargeable in respect of such a transaction under a provision of the Duties Act 2000 specified in subsection (2).
S. 201TB(2) amended by No. 18/2023 s. 95.
For the purposes of subsection (1), the provisions of the Duties Act 2000 are sections 32, 33(2), 33(3), 33(5), 34(1)(a), 34(1)(b), 34(1A), 35(1)(a), 35(1)(b), 35(1)(c), 40, 41, 42(1), 42(2), 42(3), 43(1), 44(1), 44(2), 44(3), 44(4), 45, 45A, 46(1), 46(2)(a), 46(2)(b), 46(2)(c), 47(1), 47(2), 47A(1), 48(a), 48(b), 48(c), 48(ca), 48(d), 48A, 50A, 51, 52, 54(a), 54(b), 55 and 56(1).
S. 201TC inserted by No. 23/2010 s. 9.
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