Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 676

676 Retrospective effect of new s 124

(1) New section 124(d) applies, and is taken to have applied from 3 April 2017, in relation to a vesting of dutiable property, on or after that date, under the Succession Act 1981, section 45.

(2) New section 124(e) applies, and is taken to have applied from 6 August 2019, in relation to a vesting of dutiable property, on or after that date, under the Aboriginal and Torres Strait Islander Land Holding Act 2013, section 69A.

(3) In this section—

"new section 124" means section 124 as amended by the Revenue Legislation Amendment Act 2022.