New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 64A

64A Amalgamation of Western Lands leases

(1) This section applies to the transfer of, or an agreement to transfer, a Western lands lease (within the meaning of Schedule 3 to the Crown Land Management Act 2016 ), being a lease for a purpose specified in an order of the Governor made for the purposes of this section and published in the Gazette.

Editorial note : For orders published under this section see Gazette No 92 of 13.8.1999, p 5743. From April 2021, PCO is no longer updating notes in provisions of in force titles about related gazette notices. To search for related gazette notices, please use the Gazette Search functionality.

(2) The duty chargeable on a dutiable transaction, being the transfer of, or an agreement to transfer, a lease to which this section applies is to be reduced if--

(a) the transferee has transferred another Western lands lease within 3 years before the dutiable transaction, and

(b) the land subject to the dutiable transaction adjoins land held by the transferee under a Western lands lease.

(3) The duty chargeable on the dutiable transaction is to be reduced by the amount of duty paid on the transfer of, or the agreement to transfer, the other lease within 3 years before the dutiable transaction.