Transfer of land in a CT or CL.
The Registration fee is assessed (at the date of lodgement) on either the consideration for the transfer or the value of the interest being transferred as assessed by the Commissioner of State Taxation. WHICHEVER IS GREATER. The Registration fee is calculated exclusive of plant or equipment.
Further information, including where exemptions apply, is available at http://www.legislation.sa.gov.au/LZ/C/R/Real%20Property%20Regulations%202009.aspx
Form T1: Notice to Lodging Parties 27
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