Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2010 (NO 2) (NO. 20 OF 2010) - SECT 4

insert

73B     Transfers etc to special disability trusts

    (1)     No duty is chargeable under this chapter on a dutiable transaction that is a transfer or grant of a residential lease if—

        (a)     the transfer or grant is to a special disability trust; and

        (b)     the commissioner is satisfied that the property the subject of the transfer or grant is to be used as the principal place of residence of the beneficiary of the trust.

    (2)     In this section:

"special disability trust"—see the Social Security Act 1991 (Cwlth), section 1209L.

Part 3     Payroll Tax Act 1987