Savings
39 Savings
The former Taxation Administration Act continues to apply in relation to the following:
the sale or purchase of a marketable security to which Division
10 of Part III of the former Taxation Administration Act applied that was made or effected on or before 30 June 2001;
the conveyance of a marketable security (including an SCH-related transfer) to which Division 11 of Part III of the former Taxation
Administration Act applied that was made or effected on or before 30
June 2001;
a relevant transaction to which Division 11B of Part III of the former Taxation Administration Act applied that was made or effected, or deemed to have been made or effected, on or before 30 June 2001;
a SCH-regulated transfer to which Division 12 of Part III of the former Taxation Administration Act applied that was made or effected on or before 30 June 2001;
a relevant transaction to which section 8D of the former Stamp
Duty Act applied that was made or effected, or deemed to have been made or effected, on or before 30 June 2001;
the stamp duty payable under item 20(1), (2), (3), (4) or (5) in
Schedule 1 to the former Stamp Duty Act on a sale, purchase or conveyance of a marketable security, or on a relevant transaction, that was made or effected, or deemed to have been made or effected, on or before 30 June 2001;
an exemption under item 10, 11, 12, 18, 23 or 24 in Schedule 2 to the former Stamp Duty Act from the stamp duty otherwise payable on a purchase, sale or transfer of a marketable security that was made or effected on or before 30 June 2001.
In this section –
"former Stamp Duty Act" means the Stamp Duty Act as in force immediately before 1 July 2001;
"former Taxation Administration Act" means the Taxation
(Administration) Act as in force immediately before 1 July 2001.
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