19
In force“Off the plan” purchases
Schedule 1Savings, transitional and other provisions
Part 5Provisions consequent on enactment of State Revenue Legislation Further Amendment Act 1999
19 “Off the plan” purchases
(1)
Section 49A, as in force immediately before 1 January 2000, continues to apply in respect of any off the plan purchase agreement that was stamped “interim stamp only” under that section before that date.
(2)
Section 49A, as substituted by the State Revenue Legislation Further Amendment Act 1999, extends to any off the plan purchase agreement executed before 1 January 2000 in respect of which no duty had been paid by that date.
This Act’s bill:Explanatory memorandumSecond reading speech
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