The share allotment or unit issue by which a person acquires a
land use entitlement is chargeable with duty at the general rate of duty set
out in section 28 on the dutiable value of the land use entitlement.
Ch. 4 (Heading) amended by Nos 38/2012 s. 14, 18/2023 s. 22(2).
Chapter 4—Financial sector (transfer and restructure)
S. 104 amended by Nos 38/2012 s. 15(1), 18/2023 s. 22(3).