sec.246YRight to recovery of transfer duty payment under s 246I not affected by invalid AFAD

### sec.246Y Right to recovery of transfer duty payment under s 246I not affected by invalid AFAD This section applies if— a person was entitled to recover an amount from another person in relation to an amount of transfer duty imposed on a dutiable transaction under section 246I ; and invalid AFAD was purportedly imposed on the transaction. The person’s entitlement to recover the amount is not affected merely because the amount is invalid AFAD. The person may recover the amount from the person as a debt as if the invalid AFAD had been validly imposed. s 246Y ins 2025 No. 15 s 5 (sec.246Y-ssec.1) This section applies if— a person was entitled to recover an amount from another person in relation to an amount of transfer duty imposed on a dutiable transaction under section 246I ; and invalid AFAD was purportedly imposed on the transaction. (sec.246Y-ssec.2) The person’s entitlement to recover the amount is not affected merely because the amount is invalid AFAD. (sec.246Y-ssec.3) The person may recover the amount from the person as a debt as if the invalid AFAD had been validly imposed. - (a) a person was entitled to recover an amount from another person in relation to an amount of transfer duty imposed on a dutiable transaction under section 246I ; and - (b) invalid AFAD was purportedly imposed on the transaction.