An allotment to which this Part applies is chargeable with duty at the rate of
duty set out in section 29 in respect of a transfer of marketable securities
on the dutiable value of the shares.
Ch. 3 Pt 5 (Heading and ss 103A– 103F) inserted by No. 46/2004 s. 13.
Part 5—Acquisition of land use entitlements
by allotment of shares or
issue of units
S. 103A inserted by No. 46/2004 s. 13.