Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 74

    A dutiable transaction is exempt from duty under this Chapter if it is—

        (a)     a dutiable transaction over dutiable property arising from the discharge or transfer of a mortgage or declaration of trust over a mortgage; or

        (b)     a dutiable transaction comprising—

              (i)     a transfer by way of discharge of mortgage; or

              (ii)     a transfer by way of mortgage (not being a transfer by way of mortgage of land, or an estate or interest in land, under the Land Titles Act 1925 ).