73ATransfers etc to entities for community housing

73A Transfers etc to entities for community housing (1) Duty under this chapter is not payable in relation to a dutiable transaction that is a transfer or grant of a residential lease if— (a) the transfer or grant is to an entity declared by the Minister; and (b) the commissioner is satisfied that the property the subject of the transfer or grant is to be used for community housing. (2) A declaration is a disallowable instrument. (3) The Minister may declare an entity only if satisfied that the entity is a provider of community housing in the ACT.

community housing means housing provided for— (a) people on low and moderate incomes or with special needs; or (b) nonprofit community organisations.