Transfer of land to certain authorities and other bodies
Conveyance duty is not imposed on a grant of a Crown lease to a non-commercial Commonwealth authority or in respect of a grand or transfer of land to a hospital, school or a trustee in trust for a hospital or school.
A non-commercial Commonwealth authority means a body corporate (other than an incorporated company, society, or association) that:
- is incorporated for a public purpose by or under a law of the Territory or the Commonwealth; and
- does not have as its sole principal function the carrying on of an activity in the nature of a business, whether or not for profit.