Duties Act 2001

This chapter applies if—

AFAD was purportedly imposed on a relevant transaction; and

the purported liability for the AFAD for the transaction arose before 8 April 2024; and

the purported liability for the AFAD for the transaction is or was assessed, and an assessment notice for the assessment is or was given by the commissioner, before the decision day; and

the purported imposition of the AFAD on the transaction under this Act was invalid only because chapter 4 and section 688 were to any extent invalid or inoperative under the Commonwealth Constitution, section 109.

Subsection (1)(d) is taken to be satisfied if a corresponding provision is to any extent invalid or inoperative under the Commonwealth Constitution, section 109.

AFAD described in subsection (1) is invalid AFAD.

For subsection (1)(c), the decision day is the earlier of the following days—

the day a court first decides chapter 4 and section 688 were to any extent invalid or inoperative as mentioned in subsection (1)(d);

the day a court first decides a corresponding provision is to any extent invalid or inoperative as mentioned in subsection (2).

In this section—corresponding provision means any of the following provisions, to the extent the provisions impose duty on a transaction involving residential land and a foreign entity, or impose or provide for a rate of tax for a foreign entity who owns land that is taxable—

the Duties Act 1997 (NSW), chapter 2A or chapter 4, part 2B;

the Duties Act 2000 (Vic), both—

section 282A; and

either section 18A or 28A;

the Duties Act 2001 (Tas), chapter 2, part 3A or section 71A or 72A;

the Duties Act 2008 (WA), chapter 3A;

the Stamp Duties Act 1923 (SA), section 72 or 102AB;

the Land Tax Act 2010—

both sections 32(1)(b)(ii) and 104; or

both sections 32(1)(c) and 105;

the Land Tax Act 1956 (NSW), section 5A;

the Land Tax Act 2000 (Tas), part 2, division 1A;

the Land Tax Act 2004 (ACT), part 2A;

the Land Tax Act 2005 (Vic), both—

section 106A; and

either schedule 1, part 4 or 5.