15Amount of community development levy

#### 15 Amount of community development levy 15 Amount of community development levy > > (1) For the purposes of section 42T of the Act, the prescribed percentage of the duty that would be chargeable under the [Duties Act 1997](/view/html/inforce/current/act-1997-123) for a dutiable transaction to which a threshold range specified in Column 1 of the table to this subclause applies is the percentage specified for that threshold range in Column 2. > > > > | Column 1 | Column 2 | > > | Threshold range | Amount of community development levy | > > | 4 or 5 | 100% of amount of duty | > > | 6 | 150% of amount of duty | > > > (2) The community development levy does not apply to a dutiable transaction if the dutiable value of the land concerned is the minimum threshold amount specified for threshold range 4, or less. > > Note. > > See Part 3 of Chapter 2 of the [Duties Act 1997](/view/html/inforce/current/act-1997-123), which contains the threshold ranges of dutiable value used to calculate the amount of duty chargeable under that Part on a dutiable transaction.