New South Wales Consolidated Acts

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DUTIES ACT 1997 - SECT 87C

Method by which new home grant is to be paid

87C Method by which new home grant is to be paid

(1) If the Chief Commissioner approves an application for the new home grant, the Chief Commissioner is to apply the amount of the new home grant as a credit against liability for duty on the agreement or transfer.
(2) A refund of any tax overpaid is to be provided in accordance with section 18 of the Taxation Administration Act 1996 .
(3) A new home grant is paid when it is applied as provided for by this section.



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