DUTIES ACT 2001

Queensland Consolidated Acts

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- As at 2 July 2024
- Act 71 of 2001

TABLE OF PROVISIONS

Long Title

CHAPTER 1 - INTRODUCTION

PART 1 - PRELIMINARY

1. Short title
2. Commencement

PART 2 - INTERPRETATION

3. Definitions
4. (Repealed)
5. Relationship of Act with Administration Act

PART 3 - APPLICATION OF ACT

6. Act binds all persons
7. Extra-territorial application
7A. Declaration of excluded matter for Corporations Act

CHAPTER 2 - TRANSFER DUTY

PART 1 - PRELIMINARY

8. Imposition of transfer duty

PART 2 - SOME BASIC CONCEPTS FOR TRANSFER DUTY

9. What is a dutiable transaction
10. What is dutiable property
11. What is the dutiable value of a dutiable transaction
11A. References to consideration
12. Consideration for dutiable transactions—general
13. Consideration for dutiable transaction—transfer by way of security
14. What is the unencumbered value of property
15. When unencumbered value of property is determined

PART 3 - LIABILITY FOR TRANSFER DUTY

16. When liability for transfer duty arises
17. Who is liable to pay transfer duty
18. Need for instrument, ELN transaction document or statement
19. Lodging instrument, ELN transaction document or statement
20. Effect of making or lodging instrument, ELN transaction document or statement by 1 party
21. No double duty—general
22. No double duty—particular dutiable transactions
23. When credit to be allowed for duty paid
24. Rates of transfer duty
25. Payment of transfer duty for deeds of grant and particular freeholding leases

PART 4 - APPORTIONMENT OF CONSIDERATION OR UNENCUMBERED VALUE FOR PARTICULAR DUTIABLE TRANSACTIONS

26. Apportionment—head office or principal place of business in Queensland
27. Apportionment—head office or principal place of business in another State
28. Apportionment of particular dutiable transactions relating to existing and new rights

PART 5 - DUTIABLE TRANSACTIONS RELATING TO DUTIABLE PROPERTY

29. When transaction for chattel is not dutiable transaction
30. Aggregation of dutiable transactions
31. Partitions
32. Transfer by way of security—land
33. Transfer by way of security—other dutiable property

PART 6 - SPECIAL PROVISIONS ABOUT DUTIABLE TRANSACTIONS RELATING TO QUEENSLAND BUSINESS ASSETS

Division 1 - Some basic concepts about Queensland businesses and their assets

34. What is a Queensland business asset
35. What is a business asset
36. What is a Queensland business

Division 2 - Transactions for particular assets of Queensland businesses

37. When transaction for particular Queensland business assets not dutiable transaction
38. When consignment of trading stock of Queensland business is a dutiable transaction
39. Surrender of Queensland business asset so replacement asset may be granted

PART 7 - DUTIABLE TRANSACTIONS RELATING TO PARTNERSHIPS

Division 1 - Preliminary

40. Interpretation for property held by partnership or trust

Division 2 - Some basic concepts about partnership acquisitions

41. What is a partnership acquisition
42. What is a partner’s partnership interest
43. What is a partnership’s indirect interest in dutiable property
44. Acquiring a partnership interest

Division 3 - Dutiable value of partnership acquisitions

45. What is the dutiable value of a partnership acquisition
46. What is the value of a partnership acquisition—general
47. What is the value of a partnership acquisition—merger of 2 or more partnerships

Division 4 - Dutiable value of other dutiable transactions for dutiable property of partnership

48. Dutiable value of dutiable transaction reduced for transfer of dutiable property to partner on retirement or dissolution

PART 8 - DUTIABLE TRANSACTIONS RELATING TO TRUSTS

Division 1 - Preliminary

49. Application of pt 8
50. Joint trustees

Division 2 - Some basic concepts about property

51. Interpretation for property held by trust or partnership
52. Contracted property and trust interests

Division 3 - Creation and termination of trusts

53. Creating trust of dutiable property
54. Terminating trust of dutiable property

Division 4 - Some basic concepts about trust acquisitions and trust surrenders

55. What is a trust acquisition
56. What is a trust surrender
57. What is a trust interest
58. What is a trust’s indirect interest in dutiable property
59. Acquiring a trust interest
60. Beneficiary’s trust interest is percentage of or proportionate to property held on trust
61. Who is a related person

Division 5 - Dutiable value of trust acquisitions and trust surrenders

62. What is the dutiable value of a trust acquisition or trust surrender
63. What is the value of a trust acquisition or trust surrender

Division 6 - Liability to transfer duty

64. Liability to pay transfer duty on creation or termination of trust
65. Liability of joint trustees
66. When no transfer duty on trust acquisition or trust surrender
67. Parties to trust acquisition and trust surrender

Division 7 - Public unit trusts

Subdivision 1 - Preliminary

68. What is a public unit trust

Subdivision 2 - Basic concepts about listed unit trusts

69. What is a listed unit trust

Subdivision 3 - Basic concepts about widely held unit trusts

70. What is a widely held unit trust
71. When unit trust may be treated as widely held unit trust

Subdivision 4 - Basic concepts about wholesale unit trusts

72. What is a wholesale unit trust
73. What is a funds manager
74. Who is a wholesale investor

Subdivision 5 - Basic concepts about pooled public investment unit trusts

75. What is a pooled public investment unit trust
76. Who is a qualified holder and a large qualified holder
76A. Approval of class of foreign unit holders as qualified holders
76B. Approval of particular foreign unit holder as qualified holder
76C. Approval holders must notify commissioner of material changes
76D. Cancellation or variation of approvals
76E. Exempt managed investment schemes
76F. Approval of unit trust as a deregistered managed investment scheme
76G. Approval holders must notify commissioner if deeming period ends
77. Who is holder of units in pooled public investment unit trust
78. Who is entitled to units in pooled public investment unit trust

Subdivision 6 - Basic concepts about declared public unit trusts

79. What is a declared public unit trust

Subdivision 7 - Majority trust acquisitions in land holding trusts

80. What is a majority trust acquisition
81. Interpretation for majority trust acquisitions
81A. Particular trust interests disregarded for majority trust acquisitions
82. Deduction—transfer duty for majority trust acquisition

Subdivision 8 - Indirect trust interests

83. Person’s indirect trust interest is proportionate to land holding trust’s dutiable property
84. What is the value of person’s entitlement in land holding trust

PART 8A - CONCESSIONS FOR FARM-IN AGREEMENTS

Division 1 - Some basic concepts about farm-in agreements

84A. Who is a farmor
84B. What is an upfront farm-in agreement
84C. What is a deferred farm-in agreement
84D. What is a 100% transfer farm-in agreement
84E. What is the expenditure completion date and an ECD variation
84F. What is relevant exploration or development

Division 2 - Transfer duty for farm-in agreements

84G. Farm-in agreement is an agreement for the transfer of dutiable property
84H. Exemption—particular transfers to farmor under upfront farm-in agreement
84I. Exclusion of s 22(2) for particular dutiable transactions under farm-in agreement

Division 3 - Concessions for transfer duty for farm-in agreements

84J. How transfer duty is initially assessed on farm-in agreement

Division 4 - Lodgement and notice requirements for upfront farm-in agreements

84K. Lodgement requirement on expenditure of exploration amount
84L. Notice requirement for farmee in particular circumstances

Division 5 - Reassessments

84M. When commissioner must reassess transfer duty
84N. How transfer duty is reassessed on farm-in agreements

Division 6 - Miscellaneous

84O. Application of penalty tax under Administration Act
84P. Exclusion of arrangements to avoid the imposition of transfer duty

PART 9 - CONCESSIONS FOR HOMES

Division 1 - Preliminary

85. Purpose of pt 9

Division 2 - Some basic concepts about concessions for homes

86. What is a home and a first home
86A. What is residential land
86B. What is a first home for a residence to be constructed on vacant land
86C. What is vacant land
86D. What is a vacant land concession beneficiary
87. What is a residence
88. What is a person’s occupation date for a residence
89. What is a person’s transfer date for residential land or vacant land
90. What is the dutiable value of residential land or vacant land

Division 3 - Concessions for homes and first homes

91. Concession—home
92. Concession—first home
93. Concession—mixed and multiple claims for individuals—residential land
93A. Concession—mixed and multiple claims for individuals—vacant land
94. Concession—mixed and multiple claims for trustees—residential land
94A. Concession—mixed and multiple claims for trustees—vacant land
95. Application for concession

Division 4 - Miscellaneous

95A. Occupation date—particular arrangements for retirement village

PART 10 - CONCESSIONS FOR DUTIABLE TRANSACTIONS FOR PARTICULAR FAMILY BUSINESSES

Division 1 - Preliminary

96. Purposes of pt 10
97. Dutiable transactions to which pt 10 applies
98. Conditions for transfer or agreement for transfer of business property
99. Conditions for partnership acquisitions
100. Conditions for particular trust acquisitions
101. Conditions for creation of trusts and particular trust acquisitions
102. Conditions for acquisitions of interest in family unit trusts
103. (Repealed)
104. Dutiable transactions by way of gift

Division 2 - Concessions for transfer duty for dutiable transactions

105. How transfer duty is assessed on dutiable transaction—primary production business
105A. How transfer duty is assessed on dutiable transaction—prescribed business
106. Special provision for assessing transfer duty if total gifts of property used for prescribed business exceed $500,000
107. Application for concession for transfer duty under pt 10

PART 11 - CONCESSIONS FOR SUPERANNUATION

108. Dutiable transactions to which pt 11 applies
109. Concession for transfer duty
110. Documents to accompany application

PART 12 - (Expired)

PART 13 - EXEMPTIONS FOR TRANSFER DUTY

Division 1 - Exemptions for cancelled agreements and particular agreements entered into before registration of companies

115. Exemption—cancelled agreements
116. Exemption—particular agreements entered into before registration of company

Division 2 - Exemptions for trusts

117. Exemption—change of trustee
118. Exemption—trust acquisition or surrender in family trust
119. Exemption—trust acquisition or surrender in superannuation fund
120. Exemption—trust acquisition or surrender for membership of particular unincorporated association
121. Exemption—trust acquisition or surrender for dutiable property comprising only existing rights
122. Exemption—restructure of stapled entities
123. Exemption—particular distribution of dutiable property to a beneficiary
124. Exemption—deceased person’s estate
125. Exemption—particular vestings of dutiable property
126. Exemption—transactions for trust created for person under legal disability
126A. Exemption—special disability trusts
127. Exemption—declaration of charitable trust
128. Exemption—community purpose associations

Division 3 - Exemptions for particular investment schemes

129. Exemption—transfer by direction to primary custodian for responsible entity of registered managed investment scheme
130. Exemption—other transfers of scheme property of registered managed investment scheme

Division 3A - Exemptions for eligible superannuation entities

130A. Exemption—transfer by direction to custodian for a superannuation entity
130B. Exemption—other transfers of fund property of eligible superannuation entities

Division 3B - Exemptions for asset-backed securities

Subdivision 1 - Some basic concepts for asset-backed securities

130C. What is an asset-backed security
130D. Who is a financier
130E. What is a financial asset
130F. What is a pool of financial assets
130G. What is an authorised investment

Subdivision 2 - Exemptions

130H. Exemption—particular transactions for asset-backed securities

Division 3C - Exemptions for mortgage-backed securities

130I. Exemption—mortgage-backed securities

Division 4 - Exemptions for dealings under particular Acts

131. Exemption—dealings under Aboriginal and Torres Strait Islander Land Acts
132. Exemption—vesting under boundary adjustment plans
133. Exemption—community titles schemes
134. Exemption—forfeiture orders
135. Exemption—industrial organisations
136. Exemption—dealings under Land Act
137. Exemption—mining, petroleum and other particular legislation
138. Exemption—manufactured homes
139. Exemption—dealings under South Bank Corporation Act
140. Exemption—particular water entitlements
141. Exemption—particular statutory bodies
141A. Exemption—mandatory buyback under Retirement Villages Act 1999

Division 5 - Miscellaneous exemptions

142. Exemption—charitable institutions
143. Exemption—change of tenure
144. Exemption—joint tenancy
145. Exemption—transfer to State for public or community purpose
146. Exemption—leases of particular residences
147. Exemption—surrender of lease
148. Exemption—marketable securities etc.
149. Exemption—debt factoring agreements
150. Exemption—particular chattels
151. Exemption—particular residences
151A. Exemption—indigenous land use agreements
152. Exemption—to correct clerical error in previous dutiable transaction
152A. Exemption—previous dutiable transaction for a section 152 exempt transaction if clerical error is a misdescription of property

PART 14 - REASSESSMENTS FOR TRANSFER DUTY

Division 1 - Reassessments for concessions for homes

153. Reassessment—disposal after occupation date for residence
154. Reassessment—noncompliance with occupancy requirements
155. When transferees, lessees and vested persons for land must give notice for reassessment

Division 2 - Reassessments for concessions and exemptions for superannuation

156. Reassessment—noncomplying superannuation fund or public superannuation entity

Division 3 - Reassessments for cancelled transfers of dutiable property

156A. Reassessment of duty for cancelled transfer of dutiable property

Division 4 - Reassessments for exemptions for indigenous land use agreements

156B. Reassessment on application
156C. Reassessment—noncompliance with particular requirements

PART 15 - PROVISIONS FOR ELN TRANSFERS AND ELN LODGEMENTS

Division 1 - Preliminary

156D. Definitions for part
156E. When an ELN transaction document is signed
156F. When an ELN workspace is locked and unlocked
156G. When dutiable transactions are related

Division 2 - Provisions about liability for transfer duty

Subdivision 1 - Preliminary

156H. Effect of multiple locking events for ELN workspace
156I. Liability for transfer duty not affected by particular events

Subdivision 2 - No multiple duty for particular incomplete ELN transfers and incomplete ELN lodgements

156J. Application of subdivision
156K. When liability for transfer duty is imposed
156L. Deemed compliance with duty obligation

Subdivision 3 - Other provisions

156M. Exclusion of ss 21 and 22(2) and (2A)

Division 3 - Payment commitments

156N. Making of payment commitment for relevant transfer agreement to transfer dutiable property
156O. Payment commitment does not affect liability to pay

Division 4 - Charge for unpaid transfer duty

156P. Charge over transferee’s interest in land for unpaid transfer duty for ELN transfer
156Q. Commissioner may apply to Supreme Court for order to sell
156R. When court must order sale of land
156S. Application of proceeds of sale
156T. Registration of transfer
156U. Former owner may recover proceeds of sale as debt

Division 5 - Miscellaneous

156V. Particular information in ELN workspace taken to be stated to commissioner
156W. Effect of self assessor’s endorsement of ELN transaction document for incomplete ELN transfer or incomplete ELN lodgement

CHAPTER 3 - LANDHOLDER DUTY AND CORPORATE TRUSTEE DUTY

PART 1 - LANDHOLDER DUTY

Division 1 - Preliminary

157. Imposition of landholder duty

Division 2 - Some basic concepts for landholder duty

Subdivision 1 - Some basic concepts about acquiring interests in landholders

158. What is a relevant acquisition
159. What are interests and significant interests in a landholder
160. Interest in landholder is percentage of distributable property on winding up of a corporation or termination of a listed unit trust
161. Entitlement on distribution of corporation’s property
161A. Entitlement on distribution of listed unit trust’s property
161B. Matters about applying ss 161 and 161A
162. Acquiring an interest in a landholder
163. When is an interest acquired
164. Who is a related person

Subdivision 2 - Some basic concepts about entities and their land-holdings and property

165. What is a landholder
165A. What is a private landholder and public landholder
166. What is a subsidiary
167. What are an entity’s land-holdings
168. What is an entity’s property
169. (Repealed)

Subdivision 3 - Some basic concepts about unencumbered values of land-holdings and property

170. Value of co-owned land-holdings
171. Value of land-holdings in uncompleted agreement for transfer included
172. Value of land-holdings held for a partnership
173. Value of land-holdings and property—business property disregarded

Division 3 - Liability for landholder duty

174. When liability for landholder duty arises
175. Who is liable to pay landholder duty
176. (Repealed)
177. Landholder duty statement
178. Effect of lodging landholder duty statement by acquirer or related person

Division 4 - Working out landholder duty for relevant acquisitions

Subdivision 1 - Private landholders

178A. Rate of landholder duty
179. Working out dutiable value of relevant acquisition

Subdivision 2 - Public landholders

179A. Landholder duty
179B. Dutiable value of dutiable transaction for s 179A

Subdivision 3 - Other provisions for working out dutiable value

180. Aggregation of particular relevant acquisitions
181. (Repealed)
182. Unencumbered value of land-holdings of subsidiary of landholder
183. Land transferred for shares or units to be disregarded
184. Value of co-owned land-holdings

Subdivision 4 - Deductions

185. Deduction—corporate trustee duty
186. Deduction—transfer duty for particular trusts
187. Deduction—transfer duty for marketable securities
188. Deduction—mortgage duty

Division 5 - Exempt acquisitions

189. Exemption—particular share or unit issues
190. Exemption—security interests
191. Exemption—change of trustee
192. Exemption—acquisition by liquidator
193. Exemption—compromise or arrangements
193A. Exemption—restructure of stapled entities
194. Exemption—if transfer duty not imposed
194A. Exemption—marketable securities
195. Exemption—no liability for transfer duty on acquisition in other way
196. Interests acquired under exempt acquisitions disregarded for particular purposes

Division 6 - Reassessments for landholder duty

197. When commissioner must make reassessment

Division 7 - Enforcement

Subdivision 1 - Charges

198. Charge over land for unpaid landholder duty
199. (Repealed)

Subdivision 2 - Power of sale

200. Commissioner may apply to Supreme Court for order to sell
201. When court must order sale of land
202. Application of proceeds of sale
203. Registration of transfer
204. Landholder or subsidiary may recover proceeds of sale as debt

PART 2 - CORPORATE TRUSTEE DUTY

Division 1 - Preliminary

205. Imposition of corporate trustee duty
206. Interpretation for property held by partnership or trust

Division 2 - Some basic concepts for corporate trustee duty

207. What is a relevant acquisition
208. What is a share interest
209. What is a corporate trustee
210. What is a corporate trustee’s indirect interest in dutiable property
211. What is a relevant corporation for a corporate trustee
212. Acquiring share interest in corporation
213. Contracted property and trust interests

Division 3 - Liability for corporate trustee duty

214. When liability for corporate trustee duty arises
215. Who is liable to pay corporate trustee duty
216. Rate of corporate trustee duty
217. Corporate trustee duty statement

Division 4 - Apportionment of unencumbered value for particular relevant acquisitions

218. Apportionment—head office or principal place of business in Queensland
219. Apportionment—head office or principal place of business in another State
220. Apportionment of particular acquisitions relating to existing rights

Division 5 - Dutiable value of relevant acquisitions

221. Acquirer’s share interest is proportionate to shares in corporate trustee or relevant corporation
222. What is the dutiable value of a relevant acquisition
223. Aggregation of particular relevant acquisitions

Division 6 - Exempt acquisitions

224. Exemption—change of trustee
225. Exemption—relevant acquisition in family trust
226. Exemption—if transfer duty not imposed

Division 7 - Deductions and reassessments

227. Deduction—interstate transfer duty for shares
228. Deduction—transfer duty for trust acquisition
229. When commissioner must make reassessment

CHAPTER 4 - ADDITIONAL FOREIGN ACQUIRER DUTY

PART 1 - PRELIMINARY

230. Relevant transactions
231. Imposition of AFAD

PART 2 - SOME BASIC CONCEPTS FOR AFAD

232. What is AFAD residential land
233. Who is an acquirer
234. Who is a foreign person
235. Who is a foreign individual
236. What is a foreign corporation
237. What is a foreign trust
238. Who are related persons
239. Property held by partnership or trust

PART 3 - LIABILITY FOR AFAD

240. Conditions for imposing AFAD
241. Property condition for imposing AFAD
241A. Imposition of AFAD—pre-incorporation contracts

PART 4 - CALCULATING AFAD

242. Definitions for pt 4
242A. (Repealed)
243. Non-application of concessions
244. AFAD for transfer duty
245. AFAD for landholder duty
245A. AFAD for corporate trustee duty

PART 4AA - CONCESSIONS FOR ELIGIBLE BTR DEVELOPMENTS

Division 1 - Preliminary

245B. Application of part
245C. Definitions for part
245D. When a person obtains a BTR land tax concession or is ineligible to obtain a BTR land tax concession
245E. Particular references to land, acquirer and land used for an eligible BTR development

Division 2 - Concessions

245F. Concession—land to be used for eligible BTR development
245G. Concession—land used for eligible BTR development

Division 3 - Applications for concessions and rulings

245H. Application for concession
245I. Application for ruling about concession
245J. Effect of ruling about concession

Division 4 - Reassessment provisions

245K. Reassessment—application for AFAD concession made with application for land tax concession
245L. Reassessment—avoidance arrangement
245M. Reassessment—noncompliance with requirements for AFAD concession under s 245F
245N. Reassessment—noncompliance with requirements for AFAD concession under s 245G

Division 5 - Notice requirements

245O. Application of division
245P. Notice of particular decisions about future use of land
245Q. Notice of particular circumstances applying to land—concession under s 245F
245R. Notice of particular circumstances applying to land—concession under s 245G

Division 6 - Record-keeping requirements

245S. Requirement to keep particular records

PART 4A - EXEMPTION

246. Exemption—specified foreign retirees

PART 5 - REASSESSMENTS
Note—

Division 1 - Reassessments—general

246A. Reassessment if corporation or trust becomes foreign

Division 2 - Reassessments relating to agency-related agreements

246AA. Application of division
246AB. Reassessment if principal not foreign person at time of transfer
246AC. Reassessment if agent or principal becomes foreign person before transfer
246AD. Reassessment if principal becomes foreign person after transfer

Division 3 - Reassessments relating to pre-incorporation contracts

246AE. Reassessment of pre-incorporation contract—company is foreign corporation when property is transferred
246AF. Reassessment of pre-incorporation contract—company becomes foreign corporation within 3 years

Division 4 - Reassessments of AFAD exemption

246AG. Definitions for division
246AH. Reassessment of AFAD exemption for not occupying residence
246AI. Reassessment of AFAD exemption for disposal after occupation
246AJ. When reassessment is not required
246AK. Notification of commissioner for reassessment

PART 6 - CHARGE FOR UNPAID TRANSFER DUTY

246B. Charge over interest in land for unpaid transfer duty
246C. Commissioner may apply to Supreme Court for order to sell
246D. When court must order sale of land
246E. Application of proceeds of sale
246F. Registration of transfer
246G. Former owner may recover proceeds of sale as debt

PART 7 - MISCELLANEOUS

246H. Acquirer must lodge AFAD statement
246I. Recovery of transfer duty payment from foreign persons

CHAPTER 5 - MORTGAGE DUTY

PART 1 - PRELIMINARY

247. Imposition of mortgage duty
247A. Abolition of mortgage duty from 1 July 2008

PART 2 - SOME BASIC CONCEPTS FOR MORTGAGE DUTY

248. What is a mortgage
249. What is an advance
250. What is a loan
251. Location of property
251A. Treatment of mortgages affecting property in Victoria or Tasmania

PART 3 - LIABILITY FOR MORTGAGE DUTY

252. When liability for mortgage duty arises
253. Who is liable to pay mortgage duty
254. Rate of mortgage duty
255. Lodging mortgage
256. Effect of lodging mortgage by mortgagor or mortgagee
257. Stamping before advance

PART 4 - AMOUNT SECURED BY A MORTGAGE

258. What is the amount secured by a mortgage
259. Contingent liabilities
260. Mortgage over property not wholly in Queensland
261. Advances secured by mortgage package
262. Collateral mortgage
263. Extent mortgage is enforceable
264. Limit on security provided by stamped and collateral mortgages
265. Multi-jurisdictional statement

PART 5 - MORTGAGE DUTY ON PARTICULAR DEBENTURE ISSUES, CAVEATS AND RELEASES OF MORTGAGES

266. Mortgage duty associated with particular debenture issues
267. What is an exempt short-term debenture
268. Caveats
269. Releases of mortgages

PART 6 - CONCESSIONS FOR HOME MORTGAGES AND FIRST HOME MORTGAGES

Division 1 - Preliminary

270. Purpose of pt 6

Division 2 - Concessions for mortgage duty for home mortgages

Subdivision 1 - Some basic concepts about concessions for mortgage duty for home mortgages

271. What is a home mortgage
272. What is a home and first home for div 2
273. Who is a home borrower and a first home borrower

Subdivision 2 - Concessions for home mortgages

274. Concession for mortgage duty—home mortgage
275. Concession for mortgage duty—particular trusts

Division 3 - Concessions for mortgage duty for home refinance mortgages

Subdivision 1 - Some basic concepts about concessions for mortgage duty for home refinance mortgages

276. What is a home refinance mortgage
277. What is a home for div 3
278. Who is a home refinance borrower

Subdivision 2 - Concessions for home refinance mortgages

279. Concession for mortgage duty—home refinance mortgage
280. Concession for mortgage duty—particular trusts

Division 4 - Miscellaneous provisions

281. Further concession for particular home refinance mortgages
282. Application for concession for mortgage duty

PART 7 - EXEMPTIONS FOR MORTGAGE DUTY

Division 1 - Particular debentures and instruments of trust, transfer of land by security and mortgages under particular Acts

283. Exemption—particular debentures and instruments of trust
284. Exemption—transfer of land by way of security
285. Exemption—mortgages under particular Acts

Division 2 - Asset-backed and mortgage-backed securities

Subdivision 1 - Some basic concepts for mortgage-backed securities

286. What is a mortgage-backed security
287. What is a mortgage
288. What is a pool of mortgages
289. What is an authorised investment

Subdivision 2 - Exemption

289A. Exemption—asset-backed security
290. Exemption—mortgage-backed security

PART 8 - REASSESSMENTS FOR MORTGAGE DUTY

290A. Reassessment—stamping before advance—Victorian property
290B. Reassessment—stamping before advance—Tasmanian property
291. Reassessment—concession under pt 6
292. Reassessment—noncomplying use by co-operatives

CHAPTER 6 - (Repealed)

CHAPTER 7 - (Repealed)

CHAPTER 8 - INSURANCE DUTY

PART 1 - PRELIMINARY

349. Imposition of insurance duty

PART 2 - SOME BASIC CONCEPTS FOR INSURANCE DUTY

350. What is general insurance
351. What is life insurance
352. What is accident insurance
353. What is a premium
354. Who is a general insurer
355. Who is a life insurer
356. What are net premiums charged

PART 3 - LIABILITY FOR INSURANCE DUTY

357. Who is liable to pay insurance duty
358. When insurance duty is payable—general insurance
359. When premium is paid—general insurance
360. When insurance duty is payable—life insurance
361. When insurance duty is payable—accident insurance
362. Rate of insurance duty—general and accident insurance
363. Rate of insurance duty—life insurance

PART 4 - APPORTIONMENT OF PREMIUMS

Division 1 - Apportionment between States

364. Application of div 1
365. Purpose of div 1
366. Apportionment of premiums

Division 2 - Other apportionments

367. Apportionment between different types or classes of insurance
368. Apportionment of premiums between 2 or more policies

PART 5 - ARRANGEMENTS APPLYING TO INSURERS AND WORKCOVER QUEENSLAND

369. Insurers to be registered
370. Lodging returns and payment of insurance duty

PART 6 - ARRANGEMENTS APPLYING TO OTHER PERSONS

371. Application of pt 6
372. Lodging statement and payment of insurance duty

PART 7 - EXEMPTIONS FOR INSURANCE DUTY

373. Exemption—particular marine insurance
374. Exemption—goods in transit
375. Exemption—health insurance
376. Exemption—reinsurance

CHAPTER 9 - VEHICLE REGISTRATION DUTY

PART 1 - PRELIMINARY

377. Imposition of vehicle registration duty

PART 2 - SOME BASIC CONCEPTS FOR VEHICLE REGISTRATION DUTY

378. What is the dutiable value of a vehicle
379. What is the market value of a vehicle
379A. Who is a relative
379B. When is a vehicle modified for a person with a disability

PART 3 - LIABILITY FOR VEHICLE REGISTRATION DUTY

380. Who is liable to pay vehicle registration duty
381. When vehicle registration duty must be paid
382. Assessment of vehicle registration duty
383. Rate of vehicle registration duty, other than for a special vehicle
384. Reduction in vehicle registration duty payable

PART 4 - EXEMPTIONS FOR VEHICLE REGISTRATION DUTY

385. Exemption—registration of previously registered vehicle
386. Exemption—registration of interstate registered vehicle or previously registered vehicle
387. Exemption—registration of heavy vehicle
388. Exemption—business name
389. Exemption—vehicle dealer
390. Exemption—particular persons and entities
391. Exemption—forfeiture orders
392. Exemption—industrial organisations
393. Exemption—disposal under particular Acts

PART 5 - REASSESSMENTS FOR VEHICLE REGISTRATION DUTY

393A. Reassessment—noncomplying use by vehicle dealer
394. Reassessment—noncomplying use by primary producer
395. Reassessment of vehicle registration duty

PART 6 - MISCELLANEOUS PROVISIONS

396. Obligations of vehicle dealers

CHAPTER 10 - GENERAL EXEMPTIONS

PART 1 - EXEMPTIONS FOR PARTICULAR DUTIES FOR CORPORATE RECONSTRUCTION

Division 1 - Preliminary

397. Purpose of pt 1

Division 2 - Some basic concepts about exemptions for duty for corporate reconstructions

Subdivision 1 - Basic concepts about corporate reconstructions

398. What is a corporate reconstruction

Subdivision 2 - Basic concepts about companies, group companies, parent companies and subsidiaries

399. What is a company
400. What are group companies, a group company and a corporate group
401. What is a parent company
402. What is a subsidiary
403. Example of corporate group structure
404. How part applies to particular transactions
405. (Repealed)

Division 3 - Exemptions for corporate reconstructions

406. Exemption—intra-group transfers of property
407. Group property for intra-group transfer of property
408. Exemption—trustees
409. Exemption—landholder duty

Division 4 - Applications for rulings and exemptions

410. Application for ruling for proposed dutiable transaction or relevant acquisition
411. Application for exemption for dutiable transaction or relevant acquisition

Division 5 - Reassessments for corporate reconstructions

412. Reassessment—exemption for intra-group transfers of property, trustees and landholder duty
413. When parties must give notice for reassessment

PART 1A - EXEMPTIONS FOR PARTICULAR DUTIES FOR SMALL BUSINESS RESTRUCTURES

Division 1 - Some basic concepts for small business restructures

413A. What is a small business entity
413B. What is small business property
413C. What is a transferee corporation
413D. What is a share interest
413E. Who is a default beneficiary

Division 2 - Exemptions

413F. Exemption—transfer of small business property from individual to transferee corporation
413G. Exemption—transfer of small business property from partnership to transferee corporation
413H. Exemption—transfer of small business property from trustee to transferee corporation
413I. Exemption—transfer of small business property from trustee to transferee corporation with sole shareholder

PART 2 - EXEMPTIONS FOR PARTICULAR DUTIES FOR CHARITABLE INSTITUTIONS

Division 1 - Exemptions for charitable institutions

414. Exemption—particular duties for charitable institutions

Division 2 - Use requirements for exemptions

415. Use requirement
416. Start of use requirement
417. Commissioner to extend start date and duration period

Division 3 - Reassessments for charitable institutions

418. Reassessment on application of charitable institution
419. Reassessment—noncompliance with use requirements

PART 3 - EXEMPTIONS FOR MATRIMONIAL AND DE FACTO RELATIONSHIP INSTRUMENTS

Division 1 - Some basic concepts for matrimonial and de facto relationship instruments

420. What is a matrimonial instrument
421. What is matrimonial property
422. What is a de facto relationship instrument
423. What is de facto relationship property

Division 2 - Exemptions and reassessments

424. Exemption—matrimonial and de facto relationship instruments
425. Reassessment on application

PART 4 - OTHER EXEMPTIONS

426. Exemption—State
427. Exemption—particular instruments and transactions relating to incorporated associations
428. Exemption—particular instruments and transactions under National Gas (Queensland) Act
429. Instruments and transactions under Housing Act 2003
430. Exemption—instruments and transactions under other Acts
431. Exemption—Queensland Investment Corporation
431A. Exemption—Queensland Treasury Corporation and its affiliates
431B. Exemption—particular dutiable transactions or relevant acquisitions for Queensland Future (Debt Retirement) Fund

CHAPTER 11 - AVOIDANCE SCHEMES

432. Purpose and operation of ch 11
433. Application of ch 11
434. When is a duty benefit obtained
435. Matters to be considered in deciding purpose for scheme
436. Assessments because of duty benefit from scheme

CHAPTER 12 - REGISTERED PERSONS

PART 1 - REGISTRATION OF PERSONS CARRYING ON PARTICULAR BUSINESSES AND THEIR REGISTRATION AS SELF ASSESSORS

437. Application for registration to carry on particular businesses
438. Registration to carry on business
439. Registration as self assessor
440. Notice of registration

PART 2 - REGISTRATION OF PARTIES TO INSTRUMENTS AND TRANSACTIONS AS SELF ASSESSORS

441. Application for registration
442. Decision on application
443. Approval of application
444. Registration of self assessor without application
445. Notice of registration
446. Refusal of application
446A. (Repealed)
447. Restriction on assessment by commissioner

PART 3 - REGISTRATION OF AGENTS AS SELF ASSESSORS

448. Application for registration
449. Decision on application
450. Approval of application
451. Registration of self assessor without application
452. Notice of registration
453. Refusal of application
454. Restriction on assessment by commissioner

PART 4 - RETURNS, TRANSACTION STATEMENTS AND REASSESSMENTS BY SELF ASSESSORS

455. Lodging returns
455A. Lodging transaction statements
456. When self assessor may make reassessments
457. (Repealed)
458. (Repealed)
459. (Repealed)
460. (Repealed)
461. (Repealed)
462. (Repealed)
463. (Repealed)
463A. (Repealed)

PART 5 - AMENDMENT, SUSPENSION AND CANCELLATION OF REGISTRATION OF SELF ASSESSORS

464. Amendment of self assessor’s registration
465. Grounds for suspension or cancellation
466. Show cause notice
467. Representations about show cause notices
468. Ending show cause process without further action
469. Suspension or cancellation of registration
469A. Immediate suspension
470. Suspension or cancellation of registration—ceasing to carry on business
470A. Cancellation of registration—type of duty abolished
471. (Repealed)

CHAPTER 12A - PROVISIONS FOR PARTIES TO SELF ASSESSABLE INSTRUMENTS OR TRANSACTIONS

PART 1 - PRELIMINARY

471A. Who is a liable party
471B. What is a relevant lodgement requirement

PART 2 - PROVISIONS APPLICABLE IF AGENT REGISTERED AS SELF ASSESSOR

471C. Application of pt 2
471D. Effect of engagement of self assessor on relevant lodgement requirement
471E. Liable party must give documents, and pay duty, to self assessor
471EA. Liability not discharged until commissioner receives payment
471F. Giving documents to self assessor
471G. Prohibition on giving false or misleading documents to self assessor
471H. Prohibition on giving false or misleading information to self assessor

PART 3 - PROVISIONS APPLICABLE IF PARTY REGISTERED AS SELF ASSESSOR

471I. Application of pt 3
471J. Effect of engagement of self assessor on relevant lodgement requirement

CHAPTER 13 - INTERNAL AND EXTERNAL REVIEWS

PART 1 - REVIEWS BY COMMISSIONER

472. Applying for a review of an original decision
473. Deciding review
474. Notice of review decision

PART 2 - REVIEWS BY QCAT

475. Applying for review by QCAT of a review decision
476. QCAT to decide external review on evidence given in the proceeding for the review
477. Representation of parties before QCAT
478. (Repealed)
479. (Repealed)

CHAPTER 14 - ENFORCEMENT AND LEGAL PROCEEDINGS

480. Offences about self assessments—endorsements of instruments
480A. Offences about self assessments—endorsements of ELN transaction documents
481. Offence for person other than self assessor to endorse instrument or ELN transaction document
481A. Offence to endorse instrument or ELN transaction document incorrectly or illegibly
482. Obligations relating to unstamped instruments or ELN transaction documents
483. Registration of instruments and transactions
484. Registration of instrument relating to an interest in a corporation
485. Registration of instrument disposing of units in unit trust etc.
486. Saving of title—marketable securities and units in unit trust
487. Receipt of instruments or ELN transaction documents in evidence
487A. Limitation on use of ELN transaction document endorsed on basis of payment commitment
488. Commissioner may require payment of penalty
489. Penalty amounts to be alternative to prosecution

CHAPTER 15 - SIGNING AND STAMPING OF INSTRUMENTS

490. When is an instrument first signed
491. When is an instrument or ELN transaction document properly stamped
492. Way instruments are stamped
493. Stamping of instrument dependent on another instrument or transaction
494. Copies of instruments
495. Instrument must not be delivered until duty or fee paid

CHAPTER 16 - MISCELLANEOUS PROVISIONS

496. Lodging declaration stating facts and circumstances
497. Recognition of duty paid for Commonwealth places
498. Special provisions for working out value of particular shares
498A. Suspension of quotation of securities as part of an avoidance arrangement
499. Reassessments of duty in particular circumstances
500. Application of Administration Act, pt 6, to particular decisions
501. Consideration for instruments and transactions on which duty imposed
502. Consideration based on contingency
503. Amounts stated in foreign currency
504. Aggregate minimum value and unencumbered value of particular shares
505. Valuation or evidence of value of property
506. Requirement to keep particular instruments
506A. Refunding stamp duty
507. Approved forms
508. Regulation-making power
508A. (Expired)

CHAPTER 17 - REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS

PART 1 - REPEAL OF STAMP ACT 1894

509. Act repealed

PART 2 - SAVINGS AND TRANSITIONAL PROVISIONS FOR REPEAL OF STAMP ACT 1894

Division 1 - Interpretation

510. Definition for pt 2

Division 2 - Application of this Act and repealed Act

511. Application of this Act
512. Continued application of repealed Act
513. Delegations

Division 3 - Provisions for transfer duty

Subdivision 1 - Provisions for continuing repealed Act for particular transactions

514. Repealed Act applies to particular agreements to transfer
515. Repealed Act applies to particular acquisitions after transfer by way of security of other property
516. Repealed Act applies to particular dealings with statutory business licences
517. Repealed Act applies to particular dispositions of units in unit trust schemes

Subdivision 2 - Provisions for applying this Act for transactions before commencement day

518. Aggregation of dutiable transactions
519. Transfers by way of security—land
520. Particular transfers for deceased persons’ estates not dutiable transactions

Subdivision 3 - Provisions for public unit trusts

521. Repealed Act applies to particular trust acquisitions and trust surrenders in widely held unit trusts
522. Repealed Act applies to issue of particular units in widely held unit trusts

Division 4 - Provisions for land rich duty

523. Aggregations for land rich duty
524. References to majority interests in land rich corporations
525. Particular acquisitions included as exempt acquisitions
526. Application of ch 3, pt 1, to particular acquisitions of security interests
527. Application of ch 3, pt 1, div 7, to particular amounts

Division 5 - Provisions for corporate trustee duty

528. Repealed Act applies to particular dispositions of shares
529. Aggregation of relevant acquisitions for corporate trustee duty

Division 6 - Provisions for lease duty

530. Repealed Act applies to particular leases and agreements for leases
530A. Repealed Act applies to instruments increasing rent in relation to particular leases etc.
531. Credit allowed for particular leases
532. Credit or refund for termination of particular leases etc.
532A. Ending of application of div 6

Division 7 - Provisions for mortgage duty

533. Liability for mortgage duty for particular mortgages first signed before commencement day
534. Credit allowed for particular agreements for mortgage
535. Particular mortgages imposed with mortgage duty on commencement day

Division 8 - (Repealed)

Division 9 - Provisions for vehicle registration duty

537. Reduction in vehicle registration duty

Division 10 - Provisions for corporate reconstructions

538. Repealed Act applies to particular agreements
539. Group property for intra-group transfers of property

Division 11 - Provisions for approved and registered persons

540. Approved persons
541. (Repealed)
542. (Repealed)
543. Approved insurers
544. Effect of continued registration of persons
545. Exempt charitable institutions
546. Registration of particular institutions following reassessment

Division 12 - Miscellaneous provisions

547. Particular references to related persons
548. Instruments stamped under repealed Act
549. References in Acts or documents
550. (Expired)

PART 3 - TRANSITIONAL PROVISION FOR DUTIES AMENDMENT ACT 2004

551. Application of amendments about concession for transfer duty or mortgage duty for first home

PART 4 - TRANSITIONAL PROVISIONS FOR DUTIES AMENDMENT ACT (NO. 2) 2004

552. Application of amendments about concession for transfer duty for home
553. Application of amendments about credit card duty

PART 5 - TRANSITIONAL AND SAVINGS PROVISIONS FOR REVENUE LEGISLATION AMENDMENT ACT 2005

Division 1 - Provisions for ending of credit business duty

554. Meaning of particular terms used in div 1
555. Savings provision for pre-repeal credit transactions
556. Cash price for particular credit arrangements not included in credit amount
557. Ending of registration of credit providers

Division 2 - Provisions for ending of lease duty

558. Meaning of particular terms used in div 2
559. Savings provision for particular leases and occupancy rights
560. Application of repealed s 241
561. Reassessments under repealed s 242
562. Saving of particular provisions for exempt institutions
563. Leases etc. to which repealed Act applied
564. Ending of registration of self assessor
565. No refund of lease duty merely because lease or occupancy right ends on or after 1 January 2006

Division 3 - Provisions for amendments about transfer duty etc.

566. Application of amendments about rates of duty on dutiable transactions and relevant acquisitions for land rich and corporate trustee duty
567. Application of amendments about concession for transfer duty for home

PART 6 - TRANSITIONAL AND SAVINGS PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2006

Division 1 - Preliminary

568. Definitions for pt 6
569. References to terms with omitted definitions

Division 2 - Transitional provisions for amendment of provisions about concessions for homes and first homes

570. Retrospective operation of new s 92(1)(c)
571. Application of amendments about concession for transfer duty for residential land or vacant land

Division 3 - Savings and transitional provisions for amendments relating to Queensland marketable securities

572. Meaning of pre-repeal marketable security transaction
573. Savings provision for pre-repeal marketable security transactions
574. Deduction relating to transfer duty for marketable securities
575. Saving of particular provisions for exempt institutions
576. Ending of registration as self assessors
577. Transitional provision for s 484

Division 4 - Savings and transitional provisions for ending of hire duty

578. Definitions for div 4
579. Savings provision for pre-repeal hires
580. Duty payable for pre-repeal hire relating to a period ending on or after 1 January 2007
581. Ending of registration of commercial hirers
582. Saving of particular provisions for exempt institutions

Division 5 - Transitional provisions for amendment of provisions about mortgage duty

583. Application of amendments about concession for mortgage duty for home or first home

PART 7 - TRANSITIONAL AND SAVINGS PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2007

584. Application of amendment about rate of mortgage duty
585. Mortgage duty associated with debenture subscriptions in financial year ending 30 June 2008
586. Mortgage duty associated with caveats and releases of mortgage

PART 8 - SAVINGS AND TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT (NO. 2) 2007

587. Definitions for pt 8
588. Delayed application of amendments to agent self assessors
589. Savings provision about properly stamped instruments

PART 9 - TRANSITIONAL PROVISIONS FOR THE REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2008, PART 2, DIVISION 2

Division 1 - Transitional provisions for abolition of mortgage duty

590. Definition for div 1
591. Requirement to lodge mortgage
592. Mortgage packages
593. Reassessment—stamping before advance
594. Mortgage duty on caveats
595. Mortgage duty on releases of mortgages
596. Reassessment—Victorian and Tasmanian property
597. Reassessment—concessions for home mortgages and first home mortgages
598. Reassessment—concessions for cooperatives
599. Saving of previous provisions for exempt institutions
600. Cancellation of registration to defer endorsement—s 446A
601. Lapsing of application for registration to defer endorsement
602. Requirement to lodge returns
603. Reassessment of duty in particular circumstances
604. Impact of div 1

Division 2 - Other transitional provisions

605. Application of amendments about rates of transfer duty, land rich duty and corporate trustee duty
606. Application of amendments about concession for transfer duty—residential land

PART 10 - TRANSITIONAL PROVISION FOR THE REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2008, SECTION 24

607. Application of amendments about concession for transfer duty—residential land

PART 11 - SAVINGS AND TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT (NO. 2) 2008

608. Meaning of commencement day
609. Limitation period—particular retirement village arrangements
610. Application of amendment about concession for transfer duty—first home
611. Reassessment of vehicle registration duty under s 393A
612. Non-application of s 471EA to liabilities arising before commencement day

PART 12 - TRANSITIONAL PROVISION FOR FUEL SUBSIDY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2009

613. Application of amendments about concession for transfer duty—vacant land

PART 13 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2010

614. References to an acquisition mentioned in s 85(b)
615. Exemption under s 117
616. Exemption under s 151
617. Charge mentioned in s 198
618. Registered general insurers and registered life insurers
619. Date of effect of particular provisions
620. Start of use requirement under s 416

PART 14 - TRANSITIONAL PROVISION FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011

621. Dutiable value of vehicles modified for a person with a disability

PART 15 - TRANSITIONAL PROVISIONS FOR COMMUNITY AMBULANCE COVER LEVY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011

Division 1 - Transitional provisions for Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment Act 2011

622. Definition for pt 15
623. Particular references to landholder duty, majority interests and relevant acquisitions
624. Relevant acquisitions made in a land rich corporation before 1 July 2011
625. Interests acquired before 1 July 2011 included for s 158
626. Particular interests taken to be excluded interests for s 179
627. Application of s 412

Division 2 - Savings provision for repeal

628. Pre-amended home concession provisions continue to apply for particular transactions

PART 16 - TRANSITIONAL PROVISION FOR TREASURY (COST OF LIVING) AND OTHER LEGISLATION AMENDMENT ACT 2012

629. Application of amendments about concession for transfer duty—home

PART 17 - TRANSITIONAL AND DECLARATORY PROVISIONS FOR FISCAL REPAIR AMENDMENT ACT 2012

Division 1 - Preliminary

630. Definitions for pt 17

Division 2 - Declaratory provision

631. Declaratory provision—effect of amending Act on meaning of land

Division 3 - Provisions for exploration authorities

Subdivision 1 - Preliminary

632. Purpose of div 3

Subdivision 2 - Liability for duty

633. Meaning of land for retrospectivity period
634. Meaning of statutory licence for retrospectivity period
635. Exemption from transfer duty for exploration authority granted during retrospectivity period
636. Exemption from transfer duty for transfer of exploration authority under particular agreements
637. Particular exploration land-holdings not to be taken into account for working out landholder duty

Subdivision 3 - Obligations of parties—transfer duty

638. Transfer duty—transactions previously not dutiable
639. Transfer duty—dutiable transactions not assessed before commencement day
640. Transfer duty—dutiable transactions assessed before commencement day

Subdivision 4 - Obligations of parties—landholder duty and corporate trustee duty

641. Landholder duty and corporate trustee duty—acquisitions not previously dutiable
642. Landholder duty and corporate trustee duty—relevant acquisitions not assessed before commencement day
643. Landholder duty and corporate trustee duty—relevant acquisition assessed before commencement day

Subdivision 5 - Obligations of other parties

644. Obligation for self assessor
645. Obligation for other persons in relation to registration of particular instruments

Subdivision 6 - Miscellaneous provisions

646. Offences during retrospectivity period
647. Properly stamped instruments not affected

Division 4 - Transitional provisions for other matters

648. Application of s 167
649. Application of amended sch 3

PART 18 - TRANSITIONAL PROVISIONS FOR REVENUE AMENDMENT AND TRADE AND INVESTMENT QUEENSLAND ACT 2013

650. Application of s 152A
651. Application of amendment of s 155
652. Application of new rate of insurance duty under s 362

PART 19 - TRANSITIONAL PROVISIONS FOR REVENUE LEGISLATION AMENDMENT ACT 2014

653. Application of amended ch 2, pt 10 and related provisions
654. Application of existing s 123 concession

PART 20 - TRANSITIONAL PROVISIONS FOR PAYROLL TAX REBATE, REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2015

655. Definitions for pt 20
656. Retrospective operation of s 145
657. Retrospective operation of ch 2, pt 8A
658. Particular matters relating to upfront farm-in agreements for retrospectivity period
659. Application of Administration Act, pt 6—farm-in agreements
660. Application of start of use requirement under s 416

PART 21 - TRANSITIONAL PROVISIONS FOR DUTIES AND OTHER LEGISLATION AMENDMENT ACT 2016

661. Application of amendments relating to s 105
662. Application of ch 4

PART 22 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2016

663. Application of s 154
664. Continuing application of pre-amended s 154 for s 291
665. Retrospective operation of s 375
666. Retrospective operation of s 404

PART 23 - TRANSITIONAL PROVISION FOR REVENUE LEGISLATION AMENDMENT ACT 2017

667. Application of amendments applying AFAD to particular agreements

PART 24 - TRANSITIONAL PROVISIONS FOR REVENUE LEGISLATION AMENDMENT ACT 2018

668. Definition for part
669. Application of amendments increasing the rate of AFAD
670. Application of amendments about rate of vehicle registration duty

PART 25 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2018

671. Meaning of amending Act
672. Retrospective effect of ss 76E–76G
673. Retrospective effect of amended s 179(4)
674. Retrospective effect of amended definition business property

PART 26 - TRANSITIONAL PROVISION FOR ROYALTY LEGISLATION AMENDMENT ACT 2020

675. Retrospective effect of definition defined relative

PART 27 - TRANSITIONAL PROVISIONS FOR REVENUE LEGISLATION AMENDMENT ACT 2022

676. Retrospective effect of new s 124
677. Retrospective effect of ss 413F–413H
678. Retrospective effect of s 413I
679. Application of AFAD exemption under s 246

PART 28 - TRANSITIONAL PROVISION FOR REVENUE LEGISLATION AMENDMENT ACT 2023

680. (Expired)

PART 29 - TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2024

681. Definitions for part
682. References to former or new provisions
683. Application of concession provisions generally
684. Application of concession provisions to particular transactions
685. Application of AFAD provisions
SCHEDULE 2
SCHEDULE 3
SCHEDULE 4
SCHEDULE 4A
SCHEDULE 4B
SCHEDULE 4C
SCHEDULE 5
SCHEDULE 6

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