Duties Act 2000
3IPurchasers of dutiable property under a shared equity arrangement
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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.