Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 675

675 Retrospective effect of definition defined relative

(1) The new definition applies, and is taken to have applied, in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2018.

(2) Subsection (3) applies in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2017 but before 23 May 2018 (the
"relevant period" ).

(3) The former definition is, in relation to a person, taken to have included—

(a) a child of an aunt or uncle of the person; and

(b) the spouse of a person mentioned in paragraph (a).

(4) In this section—

"former definition" means schedule 6, definition
"defined relative" as in force during the relevant period.

"new definition" means schedule 6, definition
"defined relative" as amended by the Royalty Legislation Amendment Act 2020.