Australian Capital Territory Current Acts

DUTIES ACT 1999 - SECT 73B

Duty under this chapter is not payable in relation to a dutiable transaction that is a transfer or grant of a residential lease if—

        (a)     the transfer or grant is to a special disability trust; and

        (b)     the commissioner is satisfied that the property the subject of the transfer or grant is to be used as the principal place of residence of the beneficiary of the trust.