Division 4A of Part 2 of the Aboriginal Land Rights Act 1983 (ALRA) imposes CDL where a Local Aboriginal Land Council (LALC) carries out certain land dealing transactions.

The CDL is a payment LALCs are required to pay for any “dutiable transaction” (whether or not the LALC is liable to pay duty in respect of the transaction under the Duties Act 1997) to which the levy applies in relation to a dealing in land vested in the LALC.

Currently Aboriginal Land Councils (ALCs) are exempt from stamp duty payments under section 280 of the Duties Act 1997. The operation of that exemption has not changed. However, if the CDL applies to the “dutiable transaction” (regardless of whether the payment of the stamp duty is exempted under section 280), then the levy is still payable. This is because the levy will apply whether or not the LALC is liable to pay duty under the Duties Act.