Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 628

628 Pre-amended home concession provisions continue to apply for particular transactions

(1) This section applies to each of the following dutiable transactions for which liability for transfer duty arose before the commencement—

(a) the transfer, or agreement for the transfer, of a home;

(b) the acquisition, on its creation, grant or issue, of a new right that is a lease—

(i) of residential land on which a home is constructed; and

(ii) for which a premium, fine or other consideration is payable;

(c) the vesting, as mentioned in section 9(1)(d), of a home.

(2) The following pre-amended provisions continue to apply to the assessment of transfer duty in relation to the transaction—

(a) sections 86, 91 and 93;

(b) sections 153, 154 and 155;

(c) schedules 3, 4A and 4B;

(d) schedule 6, definitions
"home" and
"occupancy requirement" .

(3) This section does not limit the Acts Interpretation Act 1954, section 20 .

(4) In this section—

"commencement" means the commencement of this section.

"home" means a home under pre-amended section 86(1).

"pre-amended" , in relation to a provision, means the provision as it was in force immediately before the commencement.