1236. Application of stamp duty land tax provisions to partnerships.

For the purposes of the stamp duty land tax provisions1, a chargeable interest2 held by or on behalf of a partnership3 is treated as held by or on behalf of the partners, and a land transaction4 entered into for the purposes of a partnership is treated as entered into by or on behalf of the partners, and not by or on behalf of the partnership as such5.

In relation to transactions entered into as purchaser6 by or on behalf of the members of a partnership:

  1.  

    (1)     anything required or authorised to be done under the stamp duty land tax provisions