Duties Act 1997

The amendments made by the amending Act apply to the following—

agreements for sale or transfer entered into on or after 1 July 2023,

transfers that occur on or after 1 July 2023, other than transfers made in conformity with an agreement for sale or transfer entered into before 1 July 2023.

An agreement for sale or transfer entered into on or after 1 July 2023 is taken, for the purposes of subclause (1), to have been entered into before 1 July 2023 if the agreement replaces an agreement entered into before 1 July 2023 for substantially the same property.

The Act, as in force immediately before being amended by the amending Act, continues to apply to transfers and agreements for sale or transfer, other than those referred to in subclause (1).