64Conversion of land use entitlement to different form of title

#### 64 Conversion of land use entitlement to different form of title 64 Conversion of land use entitlement to different form of title > The duty chargeable on the transfer of a lot in a freehold strata scheme within the meaning of the [Strata Schemes Development Act 2015](/view/html/inforce/current/act-2015-051) or a lot in a deposited plan is $100 if— > > > (a) the transferee, immediately before registration of the strata plan or deposited plan, held a land use entitlement in respect of the land or part of the land the subject of the strata plan or deposited plan, and > > > (b) the transfer is part of an arrangement under which the transferee will take an interest in the lot similar in effect to and in substitution for the interest the transferee had under the land use entitlement immediately before registration of the strata plan or deposited plan, and > > > (c) one of the following applies— > > > > > (i) ad valorem duty under this Chapter or Chapter 3 was paid on the transaction by which the land use entitlement was acquired by the transferee, > > > > > (ii) section 55, 57 or 63 applied to the acquisition of the land use entitlement by the transferee, and duty was paid as provided for by the section that applied, > > > > > (iii) no duty was chargeable on the acquisition of the land use entitlement by the transferee because of section 68, > > > > > (iv) no duty was chargeable on the acquisition of the land use entitlement by the transferee because of section 78A or 78AA (which relate to the First Home Buyers Assistance scheme). > > **s 64:** Am 2000 No 51, Sch 2 \[2\]. Subst 2002 No 108, Sch 1 \[6\]. Am 2008 No 67, Sch 1 \[10\]; 2008 No 122, Sch 1.2 \[10\]; 2009 No 51, Sch 1.1 \[1\]; 2011 No 43, Sch 1 \[1\]; 2015 No 51, Sch 9.7 \[1\]; 2016 No 32, Sch 1 \[13\]; 2017 No 33, Sch 1.1 \[1\]; 2020 No 19, Sch 1\[1\]; 2023 No 26, Sch 1\[1\].