103
In forceTransfers of property between family members (section 274)
Schedule 1Savings, transitional and other provisions
Part 37Provisions consequent on enactment of State Revenue Legislation Amendment Act 2012
103 Transfers of property between family members (section 274)
(1)
The amendments made to section 274 by the amending Act apply in respect of transactions entered into on or after the commencement of those amendments, other than any transfer of land made in conformity with an agreement for the sale or transfer of land entered into before that commencement.
(2)
Section 274, as in force immediately before the commencement of those amendments, continues to apply in respect of transfers made in conformity with agreements entered into before that commencement.
This Act’s bill:Explanatory memorandumSecond reading speech
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