16Exemption from duty

#### 16 Exemption from duty 16 Exemption from duty > > (1) An instrument executed only for— > > > > > (a) a purpose ancillary to, or consequential on, the operation of section 8, or > > > > > (b) the purpose of giving effect to that section, > > > > shall be exempt from duty under the [Duties Act 1997](/view/html/inforce/current/act-1997-123). > > > (2) An instrument, being an agreement for the sale, conveyance or demise of any property— > > > > > (a) from a body corporate created by this Act to another body corporate so created or to a body corporate created by the [Roman Catholic Church Communities’ Lands Act 1942](/view/html/inforce/current/act-1942-023), or > > > > > (b) from a body corporate created by the [Roman Catholic Church Communities’ Lands Act 1942](/view/html/inforce/current/act-1942-023) to a body corporate created by this Act, > > > > shall be exempt from duty under the [Duties Act 1997](/view/html/inforce/current/act-1997-123). > > > (3) Any other instrument to which the only parties are— > > > > > (a) one or more bodies corporate created by this Act, or > > > > > (b) one or more bodies corporate created by this Act and one or more bodies corporate created by the [Roman Catholic Church Communities’ Lands Act 1942](/view/html/inforce/current/act-1942-023), > > > > is exempt from duty under the [Duties Act 1997](/view/html/inforce/current/act-1997-123). > > **s 16:** Ins 1986 No 190, Sch 1 (8). Am 1997 No 55, Sch 1.22; 2004 No 91, Sch 1.33.