Stamp Duty Act 1978
90BNo multiple concessions
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90B No multiple concessions (1) This section applies if, apart from this section, a conveyee of land would be entitled to more than one of the following concessions from the payment of duty on the conveyance of the land: (a) the first home owner concession; (b) the first home owner discount; (c) the senior, pensioner and carer concession; (d) the principal place of residence rebate; (e) the Territory home owner discount. (2) The conveyee is entitled to only one of the concessions from the payment of duty mentioned in subsection (1). (3) The concession to which the conveyee is entitled is: (a) the concession that gives the conveyee the greater or greatest benefit; or (b) if each concession gives the same benefit, the concession determined by the Commissioner.