sec.131Exemption—dealings under Aboriginal and Torres Strait Islander Land Acts

### sec.131 Exemption—dealings under Aboriginal and Torres Strait Islander Land Acts Transfer duty is not imposed on the following dutiable transactions— the issue, under the Aboriginal Land Act 1991 or Torres Strait Islander Land Act 1991 , of a deed of grant in fee simple; the issue of a lease prepared for the Aboriginal Land Act 1991 , section 287 or the Torres Strait Islander Land Act 1991 , section 191 ; a surrender, under or for the Aboriginal Land Act 1991 or Torres Strait Islander Land Act 1991 , of a deed of grant or lease mentioned in paragraph (a) or (b) ; the acquisition of an interest in land because the Aboriginal Land Act 1991 , section 199 , or the Torres Strait Islander Land Act 1991 , section 148 , ceases to apply to the land. s 131 amd 2014 No. 45 s 58 sch 1 pt 1 - (a) the issue, under the Aboriginal Land Act 1991 or Torres Strait Islander Land Act 1991 , of a deed of grant in fee simple; - (b) the issue of a lease prepared for the Aboriginal Land Act 1991 , section 287 or the Torres Strait Islander Land Act 1991 , section 191 ; - (c) a surrender, under or for the Aboriginal Land Act 1991 or Torres Strait Islander Land Act 1991 , of a deed of grant or lease mentioned in paragraph (a) or (b) ; - (d) the acquisition of an interest in land because the Aboriginal Land Act 1991 , section 199 , or the Torres Strait Islander Land Act 1991 , section 148 , ceases to apply to the land.