sec.195Exemption—no liability for transfer duty on acquisition in other way

### sec.195 Exemption—no liability for transfer duty on acquisition in other way Landholder duty is not imposed on an acquisition by a person if— the land-holdings of a landholder could have been acquired by the person without incurring a liability to pay transfer duty for the acquisition of land other than under chapter 10 , part 1 ; and the commissioner is satisfied the acquisition would not have been part of an arrangement to avoid the imposition of landholder duty. s 195 amd 2011 No. 20 s 112 - (a) the land-holdings of a landholder could have been acquired by the person without incurring a liability to pay transfer duty for the acquisition of land other than under chapter 10 , part 1 ; and - (b) the commissioner is satisfied the acquisition would not have been part of an arrangement to avoid the imposition of landholder duty.