Where transaction are linked, the effect is that the consideration for all the linked transactions is aggregated to determine the applicable rate of LBTT (s. 26).

Transactions are linked where:

they form part of a single scheme, arrangement or series of transactions and

the transactions are between the same seller and buyer, or in either case, persons connected with them

(s. 57(1)).

The definition of ‘connected persons’ is taken from CTA 2010, s. 1122 (s. 58).

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