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Duties Regulation 2022

29 August 2022

Section 8(1)(b)(ix) of the Duties Act 1997 imposes duty on transactions that result in a change in beneficial ownership of dutiable property, other than an excluded transaction. An excluded transaction includes ‘a transaction of a kind prescribed by the regulations’.

The Duties Regulation 2022 was published on 26 August 2022 and has retrospective operation from 19 May 2022.
Revenue NSW has updated the Legislation Amendment Act 2022 guide with additional information on the regulation.