3I Purchasers of dutiable property under a shared equity arrangement For the purpose of assessing duty chargeable under this Chapter, including the application of any exemptions or concessions, on a transfer of land to a person who purchases the land under a shared equity arrangement, no account is to be taken of any beneficial ownership the State has in the land. S. 3IA inserted by No. 10/2025 s. 12. 3IA Purchasers of dutiable property under a Help to Buy arrangement (1) For the purposes of assessing duty chargeable under this Chapter, including the application of any exemptions or concessions, on a transfer of land to a person who purchases the land under a Help to Buy arrangement, no account is to be taken of any beneficial ownership the Commonwealth or Housing Australia has in the land. ***Help to Buy arrangement*** has the same meaning as in the Help to Buy Act 2024 of the Commonwealth; ***Housing Australia*** has the same meaning as in the Housing Australia Act 2018 of the Commonwealth. S. 3J inserted by No. 18/2023 s. 4.

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