Div 10Help to Buy arrangements

Division 10 — Help to Buy arrangements

91X. Transactions involving property to which Help to Buy arrangement relates 138

Part 6 — Exemptions, nominal duty and concessions

Division 1 — Exemptions

Subdivision 1 — Exemptions for public and governmental purposes

92. Public authorities, declaration of as exempt bodies 138

93. Transactions for which exempt body would be solely liable 139

94. Transactions for which exempt body and another party would be liable, duty reduction for etc. 139

95. Transactions for charitable etc. purposes 140

96A. What is a relevant body 141

96B. Application for a beneficial body determination 142

96C. Beneficial body determination 143

Subdivision 2 — Certain transactions between spouses or de facto partners

96. Terms used 145

97. Some transactions between spouses or de facto partners 146

98. Application for exemption under this Subdivision 146

Subdivision 3 — Family farm transactions

99. Terms used 147

100. References to family member 148

101A. References to primary production 149

101. References to transferee 150

102. References to exempt family farm transaction 150

102A. Related entities for s. 102 152

103. Exempt family farm transactions, exemption for 153

104. No exemption for subsequent transactions for same farming property within 5 years 153

105. Subsequent liability to duty in certain circumstances 154

106. Application for exemption under this Subdivision 155

Subdivision 4 — Other exempt transactions

107. Cancelled transactions 155

108. Bankruptcy transactions 158

109. Transfer etc. to foreign country’s representative etc. 159

110. Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth) Part 4 transactions 159

111. Special disability trust transactions 159

112. Some transactions under other Acts 159