(1) A person completes a residential property sale if a residential property in which the person has an interest is sold, whether or not a transfer to the purchaser under the sale has been registered.
(2) However, the person is not to be taken to have completed a residential property sale if—
(a) the person appointed a property agent to sell the interest in the residential property on the person's behalf and the property agent is the effective cause of the sale; or
(b) the person held the interest in the residential property as—
(i) a personal representative; or
(ii) an administrator under the Guardianship and Administration Act 2000; or
(iii) a beneficiary in, or a trustee of, a deceased person's estate; or
(iv) a mortgagee; or
(c) the person is a corporation and the corporation sold the corporation's interest in the residential property to a related body corporate of the corporation; or
(d) the interest in the residential property is sold under a court order.
(3) In this section—
related body corporate see the Corporations Act, section 9.