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Part 5 Vendor duty exemptions and concessions
Division 1 Principal place of residence exemption
162A Definitions
162B Principal place of residence exemption
162C Residential land—meaning
162D
162E Other restrictions and concessions in applying exemption
162F Calculation of duty
162G Apportionment for land partly used as a principal place of residence
Division 2 Exemption for farms
162H Exemption for farms
Division 3 Exemptions and concessions where sale price does not significantly exceed purchase price
162I Exemption for land-related property sold at a loss
162J Exemption for land-related property sold for increased price of less than 12 per cent
162K Concession for increases between 12 and 15 per cent
162L What is the transfer date?
162M What is the vendor acquisition date?
162N Determining the dutiable value of land-related property for the purposes of this Division
162O Transactions relating to multiple items or interests
Division 4 Exemptions for new and substantially new buildings
162P Exemption for sale of new buildings
162Q Exemption for sale of substantially new buildings
Division 5 Other exemptions
162R Exemption for subdivision of principal place of residence or farm
162S Improved vacant land
162T Sale of business that includes land-related property
162U Compulsory acquisitions
162UA Sale by mortgagee or receiver under power of sale
162V Land subject to conservation instruments
162W Applications under Real Property Act 1900
162X Transactions exempt from ad valorem duty under Chapter 2
162Y Exemptions for charities and others under Chapter 11
162Z Exemptions for gifts of land-related property to charities and others