Victorian Current Acts

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DUTIES ACT 2000 - SECT 69

Reduction of duty—payment in non-Australian jurisdiction

    (1)     The amount of duty chargeable under this Chapter in respect of a transfer of marketable securities is to be reduced by the amount of duty of a similar kind paid in relation to the transfer in accordance with the law of a place outside Australia.

    (2)     In this section, a reference to a transfer of marketable securities includes a reference to a dealing or arrangement affecting marketable securities by means of a dutiable transaction other than a transfer.

Ch. 2 Pt 5
Div. 7 (Heading and ss 69AA 69AI) inserted by No. 28/2011 s. 19.

Division 7—Young farmers

S. 69AA inserted by No. 28/2011 s. 19.



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