Queensland Consolidated Acts

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DUTIES ACT 2001 - SECT 194

194 Exemption—if transfer duty not imposed

(1) This section applies for a relevant acquisition that would be a dutiable transaction if marketable securities were dutiable property under chapter 2.

(2) Landholder duty is not imposed on the acquisition if transfer duty would not be imposed on the dutiable transaction because of an exemption under any of the following provisions—

• sections 123 to 126
• sections 129 and 130
• sections 130A and 130B
• sections 134 and 135
• section 141
• section 143.


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