Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2023 (NO. 6 OF 2023)

TABLE OF PROVISIONS

           Long Title

   1.      Name of Act  
   2.      Commencement  
   3.      Legislation amended  
   4.      Dictionary  
   5.      No double duty  
   6.      Section 17 (9), new definition of related person  
   7.      Sections 28 and 29 (3)  
   8.      Exemptions  
   9.      Transfer of property from one superannuation fund to  
   10.     Transfers between trustee and custodians of superannuation funds or  
   11.     Section 76  
   12.     New section 77A  
   13.     Definitions—pt 3.2  
   14.     Section 79  
   15.     Meaning of landholding—pt 3.2  
   16.     New section 80 (5)  
   17.     Section 81  
   18.     Meaning of associated person—pt  
   19.     What is a relevant acquisition?—pt  
   20.     Section 87  
   21.     Sections 89 and 90  
   22.     Valuation of property  
   23.     Section 93 (1)  
   24.     Section 93 (2)  
   25.     Section 93 (2)  
   26.     Section 94  
   27.     Duty concession—acquisitions securing financial  
   28.     Section 95 (2)  
   29.     Section 95 (3)  
   30.     When does liability for duty arise?  
   31.     Exemptions—ch 3 transactions  
   32.     Exemption for relevant acquisitions  
   33.     Exemptions  
   34.     General exemptions from duty  
   35.     Objections  
   36.     Dictionary, definitions of acquisition statement and associated  
   37.     Dictionary, definition of Australian Stock Exchange  
   38.     Dictionary, new definition of Australian Securities Exchange  
   39.     Dictionary, definitions of chapter 3 transaction and complying superannuation  
   40.     Dictionary, definition of landholder  
   41.     Dictionary, new definition of listed company  
   42.     Dictionary, definition of listed trust  
   43.     Dictionary, definition of private company  
   44.     Dictionary, definitions of related body corporate and related  
   45.     Dictionary, definition of trustee, paragraphs (e) and (f)  
   46.     Land partly owned by corporation or  
   47.     Section 16 (4)  
   48.     Payment of land tax  
   49.     Imposition of foreign ownership surcharge  
   50.     Unit subdivisions—land tax  
           SCHEDULE 1
           ENDNOTES