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The following information lists the evidence required to claim an exemption under the stated section of the Duties Act 2001 .
Section 53(c) - Transfer of certain dutiable property made between persons who are relatives
Section 53(e)Transfer to a council of a public road or park or garden used for recreational purposes
Section 53(j) Assent under section 36(1) of the Administration and Probate Act 1935
Section 53(n) Transfer by way of gift in furtherance of charitable purposes
Note: a transfer by way of a gift is not considered a gift if any consideration, even nominal ($1.00), is stated on the executed instrument. For further information, see Gifts & Inheritances
Section 227(1)(d) - Instrument where liable party is exempted by proclamation
Section 227(1)(j) - Instrument effecting purchase of replacement property – Rosetta Landslip Act 1992
Evidence that the Original instrument agreement to purchase the replacement property was entered into within a period of 12 months immediately after the purchase of that affected property by the Crown (eg copies of contracts, offer by Crown or transfers).
Section 227(2) - Legal Aid Commission Exemption