69Reduction of duty—payment in non-Australian jurisdiction

69 Reduction of duty—payment in non-Australian jurisdiction (1) The amount of duty chargeable under this Chapter in respect of a transfer of marketable securities is to be reduced by the amount of duty of a similar kind paid in relation to the transfer in accordance with the law of a place outside Australia. (2) In this section, a reference to a transfer of marketable securities includes a reference to a dealing or arrangement affecting marketable securities by means of a dutiable transaction other than a transfer. Ch. 2 Pt 5 Div. 7 (Heading and ss 69AA–69AI) inserted by No. 28/2011 s. 19.