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DUTIES ACT 2008
TABLE OF PROVISIONS
CHAPTER 1 -- Preliminary
1. Short title
2. Commencement
3. M, MC Terms used
3A. Term used: land
4. Relationship with Taxation Administration Act 2003
5. GST, effect of on value or consideration
6. Determining family relationships
7. References to being wound up
8. Notes in text
CHAPTER 2 -- Transfer duty
PART 1 -- Preliminary
9. Terms used
PART 2 -- Imposition of transfer duty
10. Transfer duty imposed
PART 3 -- Dutiable transactions and dutiable property
Division 1 -- Dutiable transactions
11. Dutiable transaction
12. Vesting of property by statute law
14. Transactions as to chattels alone not usually dutiable
Division 2 -- Dutiable property
15. Dutiable property
16. References to right
17. New dutiable property
18. Special dutiable property
18A. Things fixed to land that are to be permanently removed
PART 4 -- Collection of transfer duty
Division 1 -- Liability for transfer duty
19. When liability for duty arises
20. Who is liable to pay duty
21. Joint tenants to be treated as tenants in common in equal shares
Division 2 -- Lodging transaction records
22A. Terms used
22. Transfer duty statement to be made if no instrument
23. Instrument or statement for dutiable transaction, duty to lodge
24. Form of dutiable transaction
Division 3 -- Payment of transfer duty
25. When duty must be paid
Division 4 -- Rate of transfer duty
26. Rate of transfer duty
Division 5 -- Dutiable value
Subdivision 1 -- Dutiable value
27. Dutiable value of dutiable transactions, unless otherwise provided
28. Dutiable value of certain dutiable transactions
29. Dutiable value of certain dutiable transactions relating to corporation or unit trust scheme property on winding up
Subdivision 2 -- Consideration
30. Consideration for dutiable transaction
31. Changes to consideration before transfer, consequences of
32. Contingent consideration not paid, consequences of
33. Agreement by instalments determined before final payment, consequences of
34. Options conferred by dutiable transactions that are exercised or not renewed, consequences of
35. Option to acquire dutiable property, duty paid on to be credited
Subdivision 3 -- Unencumbered value
36. Determining unencumbered value of property
36A. Determining unencumbered value: fixtures and mining tenement fixtures
Subdivision 4 -- Miscellaneous
37. Aggregation of dutiable transactions
38. Transactions as to dutiable and not dutiable property, duty on
39. Partitions of property, dutiable values in case of
40. Exchanges of dutiable property, duty on
Division 6 -- No double duty
41. No double duty -- general
42. No double duty -- particular dutiable transactions
43. Persons related to purchaser for s. 42(2)(a)
Division 7 -- Interim assessment of transfer duty
44A. Interim assessment of transfer duty
PART 5 -- Application of this Chapter to certain transactions
Division 1 -- Simultaneous put and call options
Subdivision 1 -- Terms used in this Division
44. Terms used
Subdivision 2 -- Simultaneous put and call options
45. Call option of simultaneous put and call option to be taken to be agreement for transfer of option property
46. Simultaneous put and call option, dutiable value of
47. Dutiable transaction referred to in s. 45, duty paid on to be credited
48. Simultaneous put and call option not exercised or assigned, consequences of
Subdivision 3 -- Assignment of call option
49. Assignment of call option to be taken to be agreement for transfer of option property
50. Assignment of call option, dutiable value of
51. Dutiable transaction referred to in s. 49, duty paid on to be credited
52. Assigned call option not exercised or further assigned, consequences of
Division 2 -- Discretionary trust acquisitions and surrenders
Subdivision 1 -- Terms used in this Division
53. References to partnership or trust holding property
54. References to taker in default
55. References to trust acquisition
56. References to trust surrender
57. When discretionary trust holds indirect interest in dutiable property
Subdivision 2 -- Trust acquisitions and trust surrenders
58. When person acquires interest in discretionary trust
59. Trust acquisition or trust surrender, dutiable value of
60. References to interest in discretionary trust of taker in default
61. Taker in default’s interest, value of for s. 59(b)
62. When trust acquisition or trust surrender is not dutiable transaction
Division 3 -- Corporate trustees
Subdivision 1 -- Terms used in this Division
63. Terms used
64. References to trustee of discretionary trust holding property
65. References to corporate trustee
66. When corporate trustee holds indirect interest in dutiable property
Subdivision 2 -- Disposition of shares in a corporate trustee
67. Share disposition taken to be agreement for transfer of trust property
68. Transaction referred to in s. 67, dutiable value of
69. Person liable to pay duty on disposition of share
Division 4 -- Partnerships
Subdivision 1 -- Terms used in this Division
70. Term used: dutiable property
71. References to partnership or trust holding property
72. References to partnership acquisition
73. When partnership holds indirect interest in property
74. References to partner’s partnership interest
Subdivision 2 -- Acquiring partnership interests
75. When person acquires partnership interest
76. Partnership acquisition, dutiable value of
77. Partnership interest, value of for s. 76(b)
78. Dutiable value of transfer of dutiable property to retiring partner
78A. Certain retained property taken to be transferred to retiring partner
Division 5 -- Western Australian business assets
Subdivision 1 -- Terms used in this Division
79. Terms used
Subdivision 2 -- Particular transactions involving business assets
80. Some transactions involving business licences to be taken to be agreements for transfer
81. Transactions for particular WA business assets that are not dutiable transactions
Subdivision 3 -- Dutiable value of dutiable transactions for business assets
82. Dutiable transaction for business asset, dutiable value of
83. Certain business licences required by Cwlth law, dutiable value of for s. 82(a)
84. Business licences required by WA law, dutiable value of for s. 82(b)
85. Dutiable value of business asset where principal place of business is in WA
86. Dutiable value of business asset where principal place of business is out of WA
Division 6 -- Conditional agreements
87. References to conditional agreement
88A. General conditional agreements, no duty on if terminated on relevant grounds
88. References to farming land conditional agreement
89. References to mining tenement conditional agreement
90. References to issue of title conditional agreement
91. References to subdivision conditional agreement
Division 7 -- Rights relating to fixed infrastructure
91A. Terms used
91B. Some transactions involving fixed infrastructure statutory licences to be taken to be agreements for transfer
91C. Which transactions as to fixed infrastructure access rights and fixed infrastructure statutory licences are dutiable
91D. Dutiable value of fixed infrastructure statutory licences
Division 7A -- Prospecting licences and related dutiable property
91DA. Transactions as to prospecting licences or related dutiable property alone not usually dutiable
Division 8 -- Derivative mining rights
91E. Agreement for transfer of mining tenement conditional on grant of derivative mining right to transferor
91F. Agreement for transfer of mining tenement conditional on grant of derivative mining right to current right holder
91G. Transfer or agreement for transfer of mining tenement to holder of derivative mining right
91H. Acquisition of derivative mining right substantially the same as was held in relation to previous mining tenement
91I. Failure to grant, or surrender of, derivative mining right after transfer of mining tenement
Division 9 -- Farm-in agreements and farm-in transactions
Subdivision 1 -- Preliminary
91J. Introduction to Division
91K. Terms used
Subdivision 2 -- Explanation of farm-in agreements, farm-in transactions and related concepts
91L. Farm-in agreements and concessional farm-in transactions
91M. Farm-in transactions and other concepts
91N. Exploration requirement and exploration amount
Subdivision 3 -- Treatment of farm-in agreements and farm-in transactions for duty purposes
91O. Consideration
91P. General rules relating to charging of duty
91Q. Changes to consideration
91R. No double duty
Subdivision 4 -- Variations and other events affecting farm-in agreements and farm-in transactions
91S. Farm-in transaction added to farm-in agreement
91T. Variation to farm-in transaction
Subdivision 5 -- Other provisions
91U. Farm-in transactions relating to prospecting licences
91V. Treatment of certain options under farm-in agreements
91W. Derivative mining right granted for purposes of exploration requirement for farm-in transaction
PART 6 -- Exemptions, nominal duty and concessions
Division 1 -- Exemptions
Subdivision 1 -- Exemptions for public and governmental purposes
92. Public authorities, declaration of as exempt bodies
93. Transactions for which exempt body would be solely liable
94. Transactions for which exempt body and another party would be liable, duty reduction for etc.
95. Transactions for charitable etc. purposes
96A. What is a relevant body
96B. Application for a beneficial body determination
96C. Beneficial body determination
Subdivision 2 -- Certain transactions between spouses or de facto partners
96. Terms used
97. Some transactions between spouses or de facto partners
98. Application for exemption under this Subdivision
Subdivision 3 -- Family farm transactions
99. Terms used
100. References to family member
101A. References to primary production
101. References to transferee
102. References to exempt family farm transaction
102A. Related entities for s.
103. Exempt family farm transactions, exemption for
104. No exemption for subsequent transactions for same farming property within 5 years
105. Subsequent liability to duty in certain circumstances
106. Application for exemption under this Subdivision
Subdivision 4 -- Other exempt transactions
107. Cancelled transactions
108. Bankruptcy transactions
109. Transfer etc. to foreign country’s representative etc.
110. Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth) Part 4 transactions
111. Special disability trust transactions
112. Some transactions under other Acts
113. Transactions effected by matrimonial instrument or de facto relationship instrument
113A. Certain incorporated association transactions
Division 2 -- Nominal duty
Subdivision 1 -- Certain trust transactions
114. Some transfers etc. on vesting or termination of discretionary trust
115. Some transfers etc. on exercise of power of appointment by trustee of discretionary trust
116. Some transfers etc. of dutiable property to beneficiary
117. Transactions involving apparent purchaser
118. Transfers to and from bare trustee
118A. Transfers to and from bare trustee: failure to lodge subsequent transfer
119. Transactions related to changes in trustees and managed investment schemes
120. Transfer by way of security
Subdivision 1A -- Transfers to facilitate subdivision of land
120A. Transfers to facilitate subdivision of land
120B. Land retained by transferee following transfer to facilitate subdivision
120C. Transfers to facilitate subdivision: failure to lodge subsequent transfer within 5 years
120D. Subdivisions of land excluded from s. 120A and 120B
120E. References to transfer of land back to person
Subdivision 2 -- Certain superannuation transactions
121. Terms used
122. Relevant superannuation transactions for consideration
123. Subsequent liability in certain circumstances
124. Some transfers etc. of dutiable property to superannuation fund without consideration
125. Transfer from one superannuation fund to another
126. Some transfers etc. of dutiable property between trustees and custodians of superannuation funds
127. Some transfers etc. of dutiable property from superannuation fund to member, dependant or representative
Subdivision 3 -- Transactions related to the break-up of a marriage or de facto relationship
128. Terms used
129. References to matrimonial instrument
130. References to de facto relationship instrument
131. Transactions in accordance with matrimonial instrument or de facto relationship instrument
132. Reassessment of transaction if s. 131 becomes applicable
133. Evidence as to marriage or de facto relationship
Subdivision 4 -- Other transactions
134. Some transfers etc. of certain lots under planning scheme
136. Business licences held under Fish Resources Management Act 1994
137. Transfers etc. to change joint tenancy to tenancy in common etc.
138. Transactions to correct clerical errors in previous dutiable transactions
139. Some transactions involving deceased estates
139A. Some transfers and vestings under orders made under Guardianship and Administration Act 1990
140. Prescribed dutiable transactions
Division 3 -- First home owner concessions
141. Terms used
142A. Concessional first home owners
142. First home owner concessional transactions
143. First home owner concessional rate of duty
144. Application for first home owner concessional rate of duty
145. Subsequent liability in certain circumstances
146. Other provisions about first home owner concessions
Division 4 -- Residential or business concessions
147. Concessional rates for transactions referred to in Stamp Act 1921 s. 75AE
CHAPTER 3 -- Landholder duty
PART 1 -- Preliminary
148. Terms used
149. Determining entitlement to land assets and chattels
149A. Determining entitlement to land assets: fixtures and mining tenement fixtures
150. Unencumbered value of land assets or chattels
PART 2 -- Imposition of landholder duty
151. Landholder duty imposed
PART 3 -- Certain key concepts defined and related provisions
152. References to entity
153. References to interest in landholder or other entity
153A. References to interest in, or held by, trustee of discretionary trust
153B. References to interest in, or held by, partnership
154. Calculating interest in entity
154A. Calculating total direct or indirect interest in entity
154B. Determining interest in entity: uncompleted agreements
PART 4 -- Landholders to which this Chapter applies
155. Which entities are landholders
156. Which entities are linked to an entity
156A. Linked entities: acquisitions forming one arrangement
157. Value of land assets of linked entity for s.
PART 5 -- Acquisitions to which this Chapter applies
Division 1 -- Means by which interest acquired
160. How person acquires interest in entity
160A. Acquisition of interest by merger of corporations
Division 2 -- Relevant acquisitions of interests in landholders
Subdivision 1 -- Definitions
161. Term used: significant interest
162. Related persons for s.
Subdivision 2 -- Relevant acquisitions
163. Relevant acquisitions
Subdivision 3 -- Exempt acquisitions
165. Term used: acquisition
166. Effect of acquisition being exempt
167. Exemption or reduction of duty if nominal duty would be chargeable on transfer
168. Exemption or reduction of duty if transfer duty would not be chargeable
169. Exemption if acquisition is dutiable under s.
170. Exemption relating to approved arrangements with creditors under Corporations Act
171. Exemption of acquisition by family member of interest in landholder engaged in primary production
Subdivision 4 -- Further provisions in respect of exemptions under section
172. Calculation of duty where some land assets of landholder not used for primary production
173. Reversal of exemption where certain changes made to discretionary trust
174. No exemption where interest transferred within 5 years
PART 6 -- Collection of landholder duty
Division 1 -- Preliminary
175. Term used: acquirer
176. When acquisition occurs
177. Certain transactions to be treated as agreements
178. Exceptions to s.
Division 2 -- Liability
179. Who is liable to pay duty
180. Application to Commissioner for determination of liability
181. Determination of s. 180 application
182. Powers of Commissioner where further information required for determination of s. 180 application
Division 3 -- Payment of landholder duty
183. When landholder duty must be paid
Division 4 -- Rates of landholder duty
184. Rates of landholder duty
Division 5 -- Calculation of landholder duty
185. References to interest of acquirer in landholder
186. Value of landholder
187. Determining value of further interest for duty calculation
188. Calculating duty payable
189. Reduction for s.
193. Calculation of duty where statement lodged under s.
194. Calculation of duty on certain acquisitions on winding up of corporation or unit trust scheme
Division 6A -- Interim assessment of landholder duty
195A. Interim assessment of landholder duty
Division 6 -- Assessment or reassessment of liability for landholder duty if uncompleted agreements terminated or completed
195B. Assessment of duty where s. 149(1) or 154B applied at acquisition time
195C. Assessment of duty where s. 176(2) applied at acquisition time
195. Reassessment of duty where s. 149(1) or 154B applied
196. Reassessment of duty where s. 176(2) applied
197. Condition precedent to reassessment under s. 195 or 196
197A. Expired put and call options taken to be terminated
198. Taxation Administration Act not affected
Division 7 -- Lodgment of statements
199. Term used: acquisition statement
200. Acquisition statement or agreement to be lodged
201. Acquisition of further interests, lodgment of periodical statements may be approved
202. Lodgment obligations if s. 201 application refused
203. Form of acquisition statements
204. Failure to lodge acquisition statement
PART 7 -- Application of this Chapter to certain acquisitions
Division 1 -- Rights relating to fixed infrastructure
204A. When fixed infrastructure access rights are taken into account in determining entitlement to land assets
204B. When fixed infrastructure statutory licences are treated as land assets in calculating duty
204C. Unencumbered value of fixed infrastructure statutory licences treated as land assets
204D. Associated entities for s. 204A and 204B
Division 2 -- Derivative mining rights
204E. Unencumbered value of mining tenement subject to derivative mining right
Division 3 -- Acquisitions forming one arrangement
204F. Acquisitions in 2 or more entities forming one arrangement
204G. Modified application of s. 176 if entity becomes landholder because of acquisitions forming one arrangement
204H. Reassessment of landholder duty if amount of duty chargeable changes because of acquisitions forming one arrangement
CHAPTER 3A -- Additional duty for foreign persons
PART 1 -- Preliminary
205A. Terms used
205B. Associate
205C. Foreign corporation
205D. Foreign trust
205E. Residential property
PART 2 -- Foreign transfer duty
Division 1 -- Preliminary
205F. Terms used
Division 2 -- Imposition of foreign transfer duty
205G. Foreign transfer duty imposed
Division 3 -- Foreign dutiable transactions
205H. Foreign dutiable transaction
205I. New residential property
Division 4 -- Collection of foreign transfer duty
205J. When liability for duty arises
205K. Who is liable to pay duty
205L. Joint tenants to be treated as tenants in common in equal shares
205M. Foreign transfer duty declaration to be lodged
205N. When duty must be paid
205O. Rate of foreign transfer duty
205P. Dutiable value
205Q. No double foreign transfer duty
205R. Interim assessment of foreign transfer duty
205RA. Foreign transfer duty on deemed transaction under s. 120B(2)
Division 5 -- Application of Chapter 2 PART 5 to certain transactions
205S. Application of Chapter 2 PART 5 to foreign dutiable transactions
205T. References to residential trust acquisition
205U. References to residential trust surrender
205V. Dutiable value of residential trust acquisition or residential trust surrender
205W. Share disposition taken to be agreement for transfer of trust property
205X. References to residential partnership acquisition
Division 6 -- Exemptions and reassessment
Subdivision 1 -- Exempt transactions
205Y. Transactions on which minimum, nominal or no transfer duty payable
205Z. Transactions relating to agreements for transfer of residential property
Subdivision 2 -- Exemptions relating to construction, refurbishment and subdivision
205ZA. Exemption relating to construction or refurbishment of 10 or more dwellings
205ZB. Exemption relating to subdivision for purpose of constructing 10 or more dwellings
Subdivision 3 -- Reassessment
205ZC. Reassessment
PART 3 -- Foreign landholder duty
Division 1 -- Preliminary
205ZD. Terms used
Division 2 -- Application of Chapter
205ZE. Application of Chapter
Division 3 -- Imposition of foreign landholder duty
205ZF. Foreign landholder duty imposed
Division 4 -- Residential landholders to which this PART applies
205ZG. Which entities are residential landholders
Division 5 -- Acquisitions to which this Part applies
205ZH. Foreign landholder acquisitions
Division 6 -- Collection of foreign landholder duty
205ZJ. Rate of foreign landholder duty
205ZK. Calculation of foreign landholder duty where landholder duty calculated under s.
205ZKA. Modified application of s. 176 if entity becomes residential landholder because of acquisitions forming one arrangement
Division 7 -- Interim assessment of foreign landholder duty
205ZL. Interim assessment of foreign landholder duty
Division 8 -- Exemptions and reassessment
Subdivision 1 -- Exempt acquisitions
205ZM. Exemption or reduction of foreign landholder duty if foreign transfer duty would not be chargeable
205ZN. Exemption for certain acquisitions treated as made under agreement referred to in s. 176(2)
Subdivision 2 -- Exemptions relating to construction, refurbishment and subdivision
205ZO. Exemption relating to construction or refurbishment of 10 or more dwellings
205ZP. Exemption relating to subdivision for purpose of constructing 10 or more dwellings
205ZQ. Calculation of duty where some land of landholder not part of parcel of land
Subdivision 3 -- Reassessment
205ZR. Reassessment
Division 9 -- Lodgment of declaration
205ZS. Foreign landholder duty declaration to be lodged
205ZT. Failure to lodge foreign landholder duty declaration
CHAPTER 4 -- Insurance duty
PART 1 -- Preliminary
206. Terms used
PART 2 -- Imposition of insurance duty
207. Insurance duty imposed
208. Contract of insurance
209. General insurance
210. Additional insurance in life insurance policy is general insurance
211. Premium
212. When premium paid
PART 3 -- Collection of insurance duty
Division 1 -- Liability
213. Who is liable to pay duty
214. General insurer
Division 2 -- Amount of insurance duty
215. Amount of duty payable
216. Policies effecting general insurance and other insurance, duty on
Division 3 -- Insurers
217. General insurers to apply to be registered
218. Registration of general insurers
219. Return period of registered insurer
220. Registered insurers to lodge returns
221. Time for payment of duty by insurers
222. Cancelling registration of general insurers
Division 4 -- Insured persons
223. Some insured persons to lodge statements
224. Time for payment of duty by insured persons
PART 4 -- General provisions as to insurance duty
225. Insurer and intermediary to notify Commissioner of contracts of insurance
226. Refunds of duty if premium refunded
227. Records to be kept
CHAPTER 5 -- Vehicle licence duty
PART 1 -- Preliminary
228. Terms used
PART 2 -- Imposition of vehicle licence duty
229. Vehicle licence duty imposed
230. Vehicle and licence
PART 3 -- Collection of vehicle licence duty
Division 1 -- Preliminary
231. Terms used
Division 2 -- Liability
232. Who is liable to pay duty
Division 3 -- Assessment and payment of vehicle licence duty
233. Assessment of duty
234. Applicant for licence to state dutiable value of vehicle etc.
235. Payment of duty
Division 4 -- Amount of vehicle licence duty
236. Amount of duty payable
Division 5 -- Dutiable value of a vehicle
237. Certain new vehicles, dutiable value of
238. Certain other vehicles, dutiable value of
239. Specialised vehicles, dutiable value of
PART 4 -- Exemptions and nominal duty
Division 1 -- Exemptions -- general
240. If no vehicle licence fee payable under Vehicles Act
241. If transfer is a reconstruction transaction
242. If vehicle previously licensed to licence holder
243. If licence is for certain heavy vehicle
244A. If transfer is between spouses or de facto partners
244B. If agreement for purchase of vehicle is terminated or vehicle is returned
244. If licence is for prescribed class of person or vehicle etc.
Division 2 -- Exemptions -- motor vehicle dealers
245. Use of vehicle includes for minor incidental purposes
246. If licence is for vehicle in dealer’s trading stock, demonstrator vehicle or service demonstrator vehicle
247. If licence is for vehicle used for charitable etc. purposes
248. Change of permitted use of exempt vehicle, Commissioner to be notified
249. Change of use of exempt vehicle to non-permitted use, consequences of
Division 3 -- Nominal duty
250. Transactions chargeable with nominal duty
PART 5 -- General provisions as to vehicle licence duty
251. Failure to apply for transfer of licence
252. Seller to state dutiable value of vehicle etc.
253. Functions of CEO and Commissioner
254. Form of certain declarations
255. CEO’s duties
256. Records to be kept by dealers
CHAPTER 6 -- Certain exemptions for connected entities
257. Terms used
258. Members of family
259. Relevant consolidation transaction
260. Relevant reconstruction transaction
260A. Consideration provided as loan
261. Predetermining certain questions
262. Application for exemption
263. Grant of exemption
264. Commissioner to be notified of certain events after exempt relevant transaction
264A. Automatic revocation of exemption
265. Revocation of exemption by Commissioner
266. Liability for duty and tax if exemption revoked
266A. Reduction of duty following automatic revocation or refusal of exemption
266B. Reduction of duty following automatic revocation or refusal of exemption resulting from relevant acquisition
266C. Property in relation to which landholder duty taken to be chargeable for s. 266B
266D. Application of s. 266B and 266C to foreign transfer duty and foreign landholder duty
CHAPTER 6A -- Off-the-plan concession for transfer duty and foreign transfer duty
266E. Terms used
266F. Concessional pre-construction agreement
266FA. Concessional under construction agreement
266G. New residential unit or apartment
266H. Concession day for agreement
266I. Unadjusted duty amount for agreement
266J. Determining when development for subdivision of land commences and is completed
266K. Reduction of duty on concessional off-the-plan agreement
266L. Concession amount
266M. Concession amount for concessional off-the-plan agreement relating to 2 or more properties
266N. Aggregation of transactions
266O. Application for off-the-plan concession
CHAPTER 7 -- General anti-avoidance provisions
267. Term used: scheme
268. M, MC Tax avoidance scheme
269. Deciding whether proposed scheme would be disregarded under s.
270. Certain tax avoidance schemes, Commissioner may disregard
271. Statement in relation to determination
CHAPTER 8 -- Other general provisions
PART 1 -- Duty endorsement
272. Duty endorsed
273A. Duty endorsement: electronic conveyancing instruments
273. Endorsing transaction records as to duty paid etc.
274. Endorsement of duty that depends on duty paid on another transaction
275. Duty endorsement is evidence of certain matters
PART 2 -- Enforcement
276. Dutiable transactions etc. not to be registered etc. unless duty endorsed
277. Business licences not to be registered etc. unless duty endorsed or instrument lodged
278. Caveat as to dutiable transaction not to be registered unless transaction is duty endorsed or lodged
279. Use of transaction records in civil proceedings
280. Unlodged instruments, duty of non-party to lodge
PART 3 -- Miscellaneous
281. Transaction records etc., Commissioner’s power to destroy
282. Correction of errors
283. Amounts expressed in foreign currency
284. Application of Corporations Act s. 1070A(1)(a) limited
285. Regulations
286. Transitional provisions (Sch. 3)
SCHEDULE 1 -- When liability for transfer duty on a dutiable transaction arises and the person liable to pay it
SCHEDULE 2 -- Rates of transfer duty
SCHEDULE 3 -- Transitional provisions
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