sec.137Exemption—mining, petroleum and other particular legislation

### sec.137 Exemption—mining, petroleum and other particular legislation Transfer duty is not imposed on a dutiable transaction that is— the grant of a resource authority; or the transfer, or an agreement for the transfer, of a mining claim, or a share in a mining claim, under the Mineral Resources Act 1989 if the consideration is not more than $100. Transfer duty is not imposed on a dutiable transaction that is— the grant of a tenure under the Offshore Minerals Act 1998 ; or the transfer, or agreement for the transfer, of a tenure or interest in a tenure, under that Act. Transfer duty is not imposed on a dutiable transaction that is— the grant of an access authority, licence, permit or pipeline licence under the Petroleum (Submerged Lands) Act 1982 ; or the transfer, agreement for the transfer or surrender, of— an authority, licence or permit mentioned in paragraph (a) ; or an interest in an authority, licence or permit mentioned in paragraph (a) . Subsection (1) applies to a dutiable transaction if liability for transfer duty arose or arises on or after 1 March 2002. s 137 amd 2004 No. 18 s 6 ; 2004 No. 25 s 952 ; 2009 No. 3 s 445 ; 2012 No. 25 s 4 (sec.137-ssec.1) Transfer duty is not imposed on a dutiable transaction that is— the grant of a resource authority; or the transfer, or an agreement for the transfer, of a mining claim, or a share in a mining claim, under the Mineral Resources Act 1989 if the consideration is not more than $100. (sec.137-ssec.2) Transfer duty is not imposed on a dutiable transaction that is— the grant of a tenure under the Offshore Minerals Act 1998 ; or the transfer, or agreement for the transfer, of a tenure or interest in a tenure, under that Act. (sec.137-ssec.3) Transfer duty is not imposed on a dutiable transaction that is— the grant of an access authority, licence, permit or pipeline licence under the Petroleum (Submerged Lands) Act 1982 ; or the transfer, agreement for the transfer or surrender, of— an authority, licence or permit mentioned in paragraph (a) ; or an interest in an authority, licence or permit mentioned in paragraph (a) . (sec.137-ssec.4) Subsection (1) applies to a dutiable transaction if liability for transfer duty arose or arises on or after 1 March 2002. - (a) the grant of a resource authority; or - (b) the transfer, or an agreement for the transfer, of a mining claim, or a share in a mining claim, under the Mineral Resources Act 1989 if the consideration is not more than $100. - (a) the grant of a tenure under the Offshore Minerals Act 1998 ; or - (b) the transfer, or agreement for the transfer, of a tenure or interest in a tenure, under that Act. - (a) the grant of an access authority, licence, permit or pipeline licence under the Petroleum (Submerged Lands) Act 1982 ; or - (b) the transfer, agreement for the transfer or surrender, of— (i) an authority, licence or permit mentioned in paragraph (a) ; or (ii) an interest in an authority, licence or permit mentioned in paragraph (a) . - (i) an authority, licence or permit mentioned in paragraph (a) ; or - (ii) an interest in an authority, licence or permit mentioned in paragraph (a) . - (i) an authority, licence or permit mentioned in paragraph (a) ; or - (ii) an interest in an authority, licence or permit mentioned in paragraph (a) .