New South Wales Consolidated Acts New South Wales Consolidated ActsIn the case of property transferred by way of a lease for which a premium is paid or payable, duty is not chargeable under this Chapter on--
(a) so much of the premium of a residential lease as relates to premises used, or intended to be used, exclusively as a residence, or
(b) so much of the premium of a lease as relates to a moveable dwelling site used, or intended to be used, as the principal place of residence of the lessee.