Queensland Numbered Acts

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COMMUNITY AMBULANCE COVER LEVY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011 No. 20 - SECT 100

100 Amendment of s 185 (Deduction—corporate trustee duty)

(1) Section 185(1)(b), 'land'—

omit, insert—

'land-holdings'.

(2) Section 185(2)—

omit, insert—

'(2) Landholder duty imposed on the relevant acquisition must be reduced by the amount of corporate trustee duty paid or payable for the land-holdings to the extent that the land-holdings were included in working out the dutiable value of the relevant acquisition under this part.'.


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