Australian Capital Territory Numbered Acts

DUTIES AMENDMENT ACT 2012 (NO 2) (NO. 36 OF 2012) - SECT 4

Section 10 (1) (k)

substitute

        (k)     an interest in any dutiable property mentioned in paragraphs (a) to (j), except to the extent that—

              (i)     it is, or is attributable to, an option over dutiable property; or

              (ii)     it is an interest under a sublease that—

    (A)     is granted for a term of 30 years or less; and

    (B)     is not a long-term lease.