Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2022 - SECT 9

9 Amendment of sch 6 (Dictionary)

(1) Schedule 6 , definitions
"relevant acquisition" and
"share interest" —
omit.

(2) Schedule 6 —
insert—

"default beneficiary" , of a discretionary trust, for chapter 10, part 1A, see section 413E.

"relevant acquisition" —

(a) for chapter 3, part 1, chapter 10, part 1 or section 431B or 498—see section 158; or

(b) for chapter 3, part 2—see section 207.

"share interest" —

(a) of a person in a transferee corporation, for chapter 10, part 1A—see section 413D; or

(b) otherwise—see section 208.

"small business entity" , for chapter 10, part 1A, see section 413A.

"small business property" , for chapter 10, part 1A, see section 413B.

"transferee corporation" , for chapter 10, part 1A, see section 413C.