Duties Act 1997

An amendment to this Act made by the State Revenue Legislation Further Amendment Act 2004, except an amendment referred to in section 2 (2) of that Act, is taken to have effect as if it had commenced on 1 June 2004.

A vendor duty transaction that occurred on or after 1 June 2004 in respect of which vendor duty is chargeable because of the amendments made to this Act by the State Revenue Legislation Further Amendment Act 2004 is taken (if the vendor duty has not already been paid) to become chargeable with that duty on the date of assent to that Act.

The imposition, payment and recovery of duty under this Act before the date of assent to the State Revenue Legislation Further Amendment Act 2004 is taken to have been validly done to the extent that it would have been validly done had the amendments made by that Act been in force at the time it was done.