Stamp Duties Consolidation Act 1999 section 93A

Approved voluntary body

Section 93A exempts from stamp duty any conveyance, transfer or lease of land to an approved voluntary housing body.

  • No stamp duty arises on a conveyance, transfer or lease of land where the acquirer is a qualifying voluntary body.
  • The body must have been approved by the Minister for the Environment and Local Government.
  • Approval is granted under section 6 of the Housing (Miscellaneous Provisions) Act 1992.
  • Bodies approved on this basis are commonly referred to as Approved Housing Bodies, or AHBs.

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