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Lease and Tenancy Agreement |
Stamp Duty |
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(i) |
Where the term is not defined
or is uncertain: |
25 cents for every $100 or part thereof of the yearly or average yearly rent |
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(ii) |
Where the term specified in the lease
does not exceed one year: |
25 cents for every $100 or part thereof of the total rent payable over the term of the lease |
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(iii) |
Where the terms specified in the lease
exceeds one year but does not exceed
three years: |
50 cents for every $100 or part thereof of the yearly or average yearly rent |
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(iv) |
Where the term specified in the lease
exceeds three years: |
$1 for every $100 or part thereof of the yearly or average yearly rent |
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