NSWIn ForceAct
Duties Act 1997
93The nature of the scheme
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#### 93 The nature of the scheme
93 The nature of the scheme
> The scheme is intended to provide an exemption from or reduction in duty in respect of—
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> > (a) the transfer of a principal place of residence from a corporation or special trust to certain persons, or
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> > (b) the transfer of any land owned as at 31 December 1986 by a special trust from the trust to certain persons.
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> **s 93:** Am 2006 No 51, Sch 1 \[8\].