53ADuty on lease premiums

#### 53A Duty on lease premiums 53A Duty on lease premiums > In the case of property transferred by way of a lease for which a premium is paid or payable, duty is not chargeable under this Chapter on— > > > (a) so much of the premium of a residential lease as relates to premises used, or intended to be used, exclusively as a residence, or > > > (b) so much of the premium of a lease as relates to a moveable dwelling site used, or intended to be used, as the principal place of residence of the lessee. > > **s 53A:** Ins 2006 No 49, Sch 1 \[10\].