Div 5Avoidance of duty

Division 5 — Avoidance of duty

76AV. Commissioner may determine that an obligation to lodge a statement has been avoided 265

76AW. Liability to pay duty that has been avoided 266

76AX. Reasons for determination that duty has been avoided 266

Part IIIC — Vehicle licences

76AY. Effect of Duties Act 2008 on this Part 267

76B. Terms used in this Part 267

76C. Non‑beneficial change of ownership 271

76D. Duty on the grant or transfer of a vehicle licence 273

76E. Determination of value and assessment of duty 276

76F. Payment of duty 277

76G. Applicant’s statement of value in application 277

76H. Seller’s obligation to notify purchase price 278

76I. Use of dealer registered vehicle for other purposes 279

76J. Use of specialised equipment on another vehicle 279

76K. Failure to apply for transfer of licence 280

76L. Powers of Director General and Commissioner 281

76M. Duty to be remitted to Commissioner 281

76N. Records 281

Part IIID — Leases

77. Agreement for any lease to be charged as a lease 283

77A. Offer to lease 283

78. Leases: how to be charged in respect of produce etc. 285

79. Directions as to duty in certain cases 286

80A. Power to exempt instruments made for charitable or similar purposes 287

Part IIIE — Mortgage duty

Division 1 — Interpretation for this Part

81. Terms used in this Part M, MC 288

82. Meaning of “mortgage” 289

83. Meaning of “advance” 290

84. Meaning of “loan” 291

85. Meaning of “home mortgage” 291

Division 2 — Liability for mortgage duty

85A. Mortgage duty abolished from 1 July 2008 292

86. Assessing mortgage duty 292

86A. Exemption — refinancing home loans 293

86B. Exemption — refinancing small business loans 295

87. Liability dates 296

88. Stamping before advance 297

Division 3 — Amount secured by a mortgage

89. The secured amount 297