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Bankruptcies and Administrations - Exemption

Sections: s48 (b)

Lodgement category: ELM

Circumstances/Transactions:

A transfer because of the vesting of any dutiable property to a liquidator by an order under section 474(2) of the Corporations Act (Commonwealth).

Evidence:

  • Digital duties form (for all contracts or agreements entered into on or after 1 July 2017)
  • A copy of the court order made under section 474(2) of the Corporations Act (Commonwealth)