Aboriginal Land Rights Act 1983 No 42
42R Community development levy payable for certain transactions
(1) A Local Aboriginal Land Council is liable to pay the community development levy for any dutiable transaction to which the levy applies that occurs in relation to a dealing with land vested in the Council (whether or not the Council is liable to pay duty in respect of the transaction under the Duties Act 1997).
(2) The community development levy applies to the following dutiable transactions:
(a) a transfer of land,
(b) an agreement for the sale or transfer of land,
(c) a declaration of trust over land,
(d) a lease of land in respect of which a premium is paid or agreed to be paid,
(e) any other transaction prescribed by the regulations.
(3) Except as provided by subsection (4), the community development levy does not apply to the following dutiable transactions:
(a) except as provided by the regulations, transactions that are exempt from duty under the Duties Act 1997,
(b) transactions under a community benefit scheme providing home ownership for Aboriginal persons,
(c) transactions prescribed by the regulations.
(4) The community development levy is payable in respect of a dutiable transaction even though duty is not chargeable on the transaction because of section 280 of the Duties Act 1997.
(5) The regulations may provide that the community development levy is payable for other transactions in relation to dealings with land vested in a Local Aboriginal Land Council and may also provide for the amount of the levy for those transactions.
(6) For the purposes of this Division, a dutiable transaction occurs when it is taken to occur for the purposes of the Duties Act 1997.