150—Stamp duty not payable in certain circumstances
Duty is not payable under the Stamp Duties Act 1923 —
(a) in
respect of the vesting of common property on the amalgamation of
community plans under Part 7 Division 2; or
(b) in
respect of the vesting of property on the dissolution of a
community corporation under Part 7 Division 2 or 3; or
(c) in
respect of the vesting of land in the owners of the community lots when the
land becomes common property on its inclusion in the community parcel under
section 112(2).