150
In forceIncreased amounts of duty
Schedule 1Savings, transitional and other provisions
Part 56Provisions consequent on enactment of Treasury and Revenue Legislation Amendment Act 2023
150 Increased amounts of duty
The increase in amounts of duty effected by the amendment Act, Schedule 1[1]–[4] does not apply in relation to the following—
(a)
a transaction occurring before 1 February 2024,
(b)
a transaction referred to in section 18(2) or (3) if the agreement was entered into before 1 February 2024.
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.