NSWIn ForceAct
Duties Act 1997
64DTransfers made on exercise of option to purchase land
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#### 64D Transfers made on exercise of option to purchase land
64D Transfers made on exercise of option to purchase land
> The duty chargeable in respect of a transfer of land in New South Wales that occurs as a consequence of the exercise of an option to purchase land is to be reduced by the amount of duty (if any) paid by the transferee on the transfer of the option to the transferee.
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> **s 64D:** Ins 2014 No 56, Sch 1 \[8\].