59
In forceDuty on lease premiums
Schedule 1Savings, transitional and other provisions
Part 24Provisions consequent on the enactment of the Duties Amendment (Abolition of State Taxes) Act 2006
59 Duty on lease premiums
(1)
The amendments to sections 8 and 9 made by the Duties Amendment (Abolition of State Taxes) Act 2006 (relating to leases) apply only in respect of leases that are first executed on or after 1 July 2006.
(2)
Sections 170 (2) and 179 (5), as in force immediately before their repeal by the Duties Amendment (Abolition of State Taxes) Act 2006, continue to apply in respect of lease instruments executed before the repeal of those provisions.
This Act’s bill:Explanatory memorandumSecond reading speech
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