Schedule—Transitional provision
1 Part 3
Division 2 of the Stamp Duties Act 1923 (the Act ) is to be read subject
to the following qualification:
An amount received under or in respect of a contract, agreement or arrangement
entered into before 1 October 2003 is required to be included in a statement
to be lodged under section 31F of the Act if (and only if) it was required to
be brought into account for the calculation of rental duty under the relevant
provisions of the Act, as in force immediately before 1 October 2003.