Part 8Other general provisions

Chapter 8 — Other general provisions

Part 1 — Duty endorsement

272. Duty endorsed 388

273A. Duty endorsement: electronic conveyancing instruments 388

273. Endorsing transaction records as to duty paid etc. 390

274. Endorsement of duty that depends on duty paid on another transaction 392

275. Duty endorsement is evidence of certain matters 392

Part 2 — Enforcement

276. Dutiable transactions etc. not to be registered etc. unless duty endorsed 393

277. Business licences not to be registered etc. unless duty endorsed or instrument lodged 394

278. Caveat as to dutiable transaction not to be registered unless transaction is duty endorsed or lodged 395

279. Use of transaction records in civil proceedings 396

280. Unlodged instruments, duty of non‑party to lodge 397

Part 3 — Miscellaneous

281. Transaction records etc., Commissioner’s power to destroy 398

282. Correction of errors 398

283. Amounts expressed in foreign currency 398

284. Application of Corporations Act s. 1070A(1)(a) limited 399

285. Regulations 399

286. Transitional provisions (Sch. 3) 400

Schedule 1 — When liability for transfer duty on a dutiable transaction arises and the person liable to pay it

Schedule 2 — Rates of transfer duty

Division 1 — General rate

Division 2 — Concessional rates

Schedule 3 — Transitional provisions

Division 1 — Provisions for Duties Act 2008

1. Terms used 407

Subdivision 2 — Provisions for Chapter 2

2. When Ch. 2 starts to apply 407

3. No double duty 407

4. Alteration of consideration (s. 31) 407

5. Aggregation (s. 37) 408

6. Exchanges (s. 40) 408

7. Exempt bodies (s. 92) 408

8. Family farm transactions (s. 104 and 105) 408

9. Matrimonial and de facto relationship instruments (s. 129, 130) 409