This ruling sets out the Commissioner’s view on how section 42(4) of the Duties Act 2008 operates and provides guidance on the evidence required to satisfy the Commissioner that the person named in an agreement was acting as agent for the person named as the transferee in the subsequent transfer.
Duties Ruling - Transfer under Agency Relationship
Ruling
DA 7 - The evidence required when a property buyer acts through an agent to buy a property.
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