Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 672

672 Retrospective effect of ss 76E–76G

(1) This Act applies, and is taken to have applied since 9 August 2017, to a trust acquisition or trust surrender happening on or after that day, as if sections 76E to 76G were in force from 9 August 2017.

(2) However, to remove any doubt, it is declared that a person can not be prosecuted under this Act or the Administration Act for a contravention of section 76G before the commencement.

(3) A pre-commencement approval has effect, and is taken to have had effect since it was given, to the extent it would have had effect if sections 76E to 76G were in force from 9 August 2017.

(4) In this section—

"pre-commencement approval" means an approval mentioned in section 76F given by the commissioner on or after 9 August 2017 and before the commencement.