Relevant dates for eligibility
84 Relevant dates for eligibility
An agreement for the sale or transfer of land is eligible for consideration under the scheme only if it is entered into on or after 1 July 2012 and before 1 July 2017.
An agreement for the sale or transfer of dutiable property is not eligible if—
it replaces an agreement made before 1 July 2012, and
the replaced agreement was an agreement for the sale or transfer of substantially the same dutiable property.
A transfer of land is eligible for consideration under the scheme only if it occurs on or after 1 July 2012 and before 1 July 2017.
A transfer of land occurring on or after 1 July 2012 is not eligible if it is made pursuant to an agreement for sale or transfer entered into before 1 July 2012.
This Act’s bill:Explanatory memorandumSecond reading speech
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