sec.138Exemption—manufactured homes

### sec.138 Exemption—manufactured homes Transfer duty is not imposed on any of the following dutiable transactions— a transfer, or agreement for the transfer, of a manufactured home positioned on a site under a site agreement; a transfer, or agreement for the transfer, of a manufactured home not positioned on a site if— the manufactured home is acquired for positioning on a site under a site agreement; and the transfer or agreement is not part of a transaction involving the transferor’s agreement for the transfer of ownership of land; a transfer, or agreement for the transfer, of a person’s rights and obligations as occupier of a manufactured home under a site agreement for the home. In this section— manufactured home see the Manufactured Homes (Residential Parks) Act 2003 , section 10 . site see the Manufactured Homes (Residential Parks) Act 2003 , section 13 . s 138 amd 2003 No. 74 s 155 sch 1 (sec.138-ssec.1) Transfer duty is not imposed on any of the following dutiable transactions— a transfer, or agreement for the transfer, of a manufactured home positioned on a site under a site agreement; a transfer, or agreement for the transfer, of a manufactured home not positioned on a site if— the manufactured home is acquired for positioning on a site under a site agreement; and the transfer or agreement is not part of a transaction involving the transferor’s agreement for the transfer of ownership of land; a transfer, or agreement for the transfer, of a person’s rights and obligations as occupier of a manufactured home under a site agreement for the home. (sec.138-ssec.2) In this section— manufactured home see the Manufactured Homes (Residential Parks) Act 2003 , section 10 . site see the Manufactured Homes (Residential Parks) Act 2003 , section 13 . - (a) a transfer, or agreement for the transfer, of a manufactured home positioned on a site under a site agreement; - (b) a transfer, or agreement for the transfer, of a manufactured home not positioned on a site if— (i) the manufactured home is acquired for positioning on a site under a site agreement; and (ii) the transfer or agreement is not part of a transaction involving the transferor’s agreement for the transfer of ownership of land; - (i) the manufactured home is acquired for positioning on a site under a site agreement; and - (ii) the transfer or agreement is not part of a transaction involving the transferor’s agreement for the transfer of ownership of land; - (c) a transfer, or agreement for the transfer, of a person’s rights and obligations as occupier of a manufactured home under a site agreement for the home. - (i) the manufactured home is acquired for positioning on a site under a site agreement; and - (ii) the transfer or agreement is not part of a transaction involving the transferor’s agreement for the transfer of ownership of land;