(1) In this Division—
"residence requirement" means the requirement referred to in section 60AAB as varied (if at all) by the Commissioner under section 60AAC.
(2) For the purposes of this Division, a reference to—
(a) a bona fide purchaser of an estate in fee simple in land includes a reference to—
(i) a person to whom a lease referred to in section 7(1)(b)(v) has been granted; and
(ii) a person to whom a lease referred to in section 7(1)(b)(va) has been transferred or assigned; and
(b) a transfer of dutiable property, being an estate in fee simple in land, includes a reference to—
(i) the granting of a lease referred to in section 7(1)(b)(v); and
(ii) the transfer or assignment of a lease referred to in section 7(1)(b)(va).
S. 58 (Heading) inserted by No. 38/2023 s. 8(1).