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DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 113
113 . Transactions
effected by a matrimonial instrument or a de facto relationship
instrument
Duty is not chargeable
on a dutiable transaction to the extent that it is effected by a matrimonial
instrument mentioned in section 129(b) or (c) or a de facto
relationship instrument mentioned in section 130(a).
Subdivision 1 — Certain trust transactions
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