Duty on a Lease was abolished as of 1 January 2008. However, the following instruments relating to a lease are liable to duty on the dutiable value at the general rate.
a lease or lease agreement where a premium is paid or agreed to be paid, excluding premiums paid or payable for a lease within a retirement village (defined under the Retirement Villages Act 1999)
a lease entered into, following an option, if an amount is paid or payable for the grant of the option
a transfer or assignment of lease
a surrender of lease.
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