101
In forceInclusion of land holdings recently transferred (section 159A)
Schedule 1Savings, transitional and other provisions
Part 37Provisions consequent on enactment of State Revenue Legislation Amendment Act 2012
101 Inclusion of land holdings recently transferred (section 159A)
(1)
Section 159A, as inserted by the amending Act, applies to any acquisition of an interest in a unit trust scheme, private company or listed company made on or after the commencement of that section.
(2)
However, a reference in section 159A to any period before an interest in a unit trust scheme or company is acquired excludes any part of that period occurring before the commencement of that section.
This Act’s bill:Explanatory memorandumSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.