Vendors are prohibited from recovering land tax from a purchaser through a contract of sale.

Criminal offences are created for vendors who enter into contracts requiring a purchaser to pay the vendor's land tax or existing windfall gains tax liabilities.

Contract provisions requiring a purchaser to pay for an existing windfall gains tax liability are void.

First and subsequent purchasers of land may pay a reduced duty of 10% if the transaction is part of a corporate reconstruction within the same corporate group.

Subsequent purchasers of land are exempt from certain duties if the transaction meets specific corporate reconstruction requirements.

Transferees must be natural persons acting in a personal capacity and bona fide purchasers for adequate consideration to qualify for section 60 exemptions or concessions.