Victorian Numbered Acts

STATE TAXATION (REDUCTIONS AND CONCESSIONS) ACT 2006 (NO 38 OF 2006) - SECT 7

After section 18(5) of the First Home Owner Grant Act 2000 insert —

    "(6)     If an eligible first home owner (within the meaning of the Duties Act 2000 ) to whom section 63B(2) of that Act applies elects under that section to receive an exemption or concession under section 62 or 63 of that Act in respect of a transfer of land, he or she is not entitled to any amount under sub-section (2) of this section in respect of the eligible transaction relating to that land.".

__________________

See:
Act No.
88/2005.
Reprint No. 1
as at
1 January 2006 and amending
Act No. 23/2006.
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