ACTIn ForceAct
Duties Act 1999
71Bankruptcy or insolvency
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71 Bankruptcy or insolvency Duty under this chapter is not payable in relation to a dutiable transaction if the commissioner is satisfied that— (a) it occurs as a consequence of the appointment of a receiver or trustee in bankruptcy; or (b) it occurs as a consequence of the appointment of a liquidator; or (c) it is a transfer of dutiable property for no consideration to a former bankrupt from the estate of the former bankrupt.