64AAEnlargement of the term in land into fee simple

#### 64AA Enlargement of the term in land into fee simple 64AA Enlargement of the term in land into fee simple > The duty chargeable on the enlargement of a term in land into a fee simple under section 134 of the [Conveyancing Act 1919](/view/html/inforce/current/act-1919-006) is $100 if— > > > (a) the Chief Commissioner is satisfied that the grant of the term in the land, and subsequent enlargement, are not part of a scheme to avoid duty on a transfer of land, and > > > (b) one of the following applies— > > > > > (i) ad valorem duty under this Chapter was paid by the transferee on the transaction by which the term in the land was acquired, > > > > > (ii) section 55, 57 or 63 applied to the acquisition of the term in the land, and duty was paid as provided for by the section that applied, > > > > > (iii) no duty was chargeable on the acquisition of the term in the land by the transferee because of section 68. > > **s 64AA:** Ins 2008 No 67, Sch 1 \[11\]. Am 2008 No 122, Sch 1.2 \[10\]; 2016 No 32, Sch 1 \[6\]; 2023 No 26, Sch 1\[1\].