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DUTIES ACT 1997 - SECT 163I
Meaning of expressions used in this Chapter
163I Meaning of expressions used in this Chapter
(1) In this Chapter--
"acquisition statement" --see section 152.
"exempt acquisition" means-- (a) an exempt acquisition under Part 4, or
(b)
an acquisition of an interest in a landholder that is not chargeable with duty
because of Chapter 11.
"landholder" has the meaning given by section 146.
"private landholder" --see section 146.
"public landholder" --see section 146.
"statement period" --see section 152. Note : Other expressions are defined in
the Dictionary.
(2) To avoid doubt, in this Chapter,
"property" includes money, and a reference to a distribution of property
includes a reference to the payment of money.
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