CTHIn ForceAct
Foreign Acquisitions and Takeovers Act 1975
115SVacancy fee recovery—exemption from stamp duty and other State or Territory taxes and fees
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#### 115S Vacancy fee recovery—exemption from stamp duty and other State or Territory taxes and fees
No stamp duty or other tax or fee is payable under a law of a State or a Territory in respect of the vesting of an interest in Australian land under section 115P, or anything connected with the vesting of the interest, if the Treasurer, by notifiable instrument:
(a) declares that the interest in the land has vested under that section; and
(b) specifies the interest in the land.