Meaning of expressions used in this Chapter
163I Meaning of expressions used in this Chapter
In this Chapter—
acquisition statement—see section 152.
exempt acquisition means—
an exempt acquisition under Part 4, or
an acquisition of an interest in a landholder that is not chargeable with duty because of Chapter 11.
landholder has the meaning given by section 146.
private landholder—see section 146.
public landholder—see section 146.
statement period—see section 152.
Note.
Other expressions are defined in the Dictionary.
To avoid doubt, in this Chapter, property includes money, and a reference to a distribution of property includes a reference to the payment of money.
This Act’s bill:Explanatory memorandumSecond reading speech
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