12Grant of an estate in fee simple or other lesser estate in land from

12 Grant of an estate in fee simple or other lesser estate in land from the Crown other than: (a) a grant of an estate in fee simple or lesser estate after the surrender of a convertible Crown lease held over the same land the subject of the grant where: (i) the grantee was not the person who surrendered the convertible Crown lease; and

Stamp Duty Act 1978 132 (ii) the grant, in the opinion of the Commissioner, forms part of a wider transaction amounting, in effect, to a transfer of the estate in the land; or (b) a grant of an estate in fee simple or convertible Crown lease for which monetary consideration is given or agreed to be given (whether or not the consideration is subject to specified conditions and whether or not those conditions have been met); or (c) a grant of a resource interest. 14 Conveyance of dutiable property to an exempt entity. Leases 15 Lease that is a residence contract under the Retirement Villages Act 1995. 16 Lease to the Territory, to a Government Business Division declared by regulation to be a Government Business Division to which this exemption applies or to an authority of the Territory other than a Government Business Division. 17 Lease to the Commonwealth or to an authority of the Commonwealth. 18 Lease of property to an exempt entity. Insurance 19 An insurance cover-note in pursuance of which a duly stamped policy is issued within 3 months of the date of the cover-note. 20 A policy of insurance issued to the original insured or the insured's personal representative in pursuance of a cover-note which has been duly stamped as a policy. 21 A policy of insurance taken out as required under the Return to Work Act 1986.