63
In forceTransactions involving put and call options
Schedule 1Savings, transitional and other provisions
Part 25Provisions consequent on enactment of State Revenue Legislation Amendment (Tax Concessions) Act 2006
63 Transactions involving put and call options
The amendments made to Part 2 of Chapter 3 by the State Revenue Legislation Amendment (Tax Concessions) Act 2006 do not operate to impose duty on a call option assignment (within the meaning of that Part) that would not, immediately before the commencement of those amendments, have been chargeable with duty if the call option or put option to which the assignment relates was granted before the commencement of those amendments.
This Act’s bill:Explanatory memorandumSecond reading speech
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