Duties Act 1997 No 123
Historical version for 25 October 2011 to 31 December 2011 (accessed 20 December 2014 at 16:11) Current version

69   The nature of the scheme

This scheme is intended to help people who are acquiring their first home. Under the scheme, the acquisition and any mortgage given to assist the financing of the acquisition is subject to a concession or exemption from duty.
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