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Refinancing
A refinancing mortgage means a mortgage that:
secures the amount of the balance outstanding under an earlier mortgage that is discharged or to be discharged as part of the arrangements for the new mortgage
is created to secure an advance to the same borrower, not necessarily the provider of the security, as under the earlier mortgage
is over the same property in NSW, or substantially the same property, or part of the same property as the earlier mortgage.
A refinancing mortgage is taken to have been stamped with ad valorem duty as a mortgage in respect of the duty-free refinancing amount.
The duty-free refinancing amount is the lesser of the following amounts:
- the amount secured by the earlier mortgage which duty has been paid under this Act or in relation to which an exemption from duty has been obtained.
Note: this cap does not apply to refinancing land used for primary production or aquaculture.
谁给解释一下.
[ 本帖最后由 ozsteps 于 2011-6-9 20:11 编辑 ] |
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