112Q. Certain residential agreements with charitable bodies exempt
(1) Notwithstanding anything in this Act, duty shall not be charged on an agreement between ¾
(a) a charitable body or a body established for similar public purposes; and
(b) a qualified person,
and for the purpose of granting the qualified person the right to occupy residential accommodation that is not available to a non-qualified person.
(2) In subsection (1) ¾
}qualified person~ means a person ¾
(a) with a disability within the meaning of section 3 of the Disability Services Act 1993; or
(b) who is 55 or over, or who is or was the spouse of such a person, or who, with such a person, is or was one of a de facto married couple (as that expression is defined in section 75C (4)).
[Section 112Q inserted by No. 13 of 1997 s.41 (1).]