518
In forceAggregation of dutiable transactions
Chapter 17Repeal, savings and transitional provisions
Part 2Savings and transitional provisions for repeal of Stamp Act 1894
Division 3Provisions for transfer duty
Subdivision 2Provisions for applying this Act for transactions before commencement day
518 Aggregation of dutiable transactions
(1)
An instrument of conveyance as defined in section 53(1) of the repealed Act that was made or entered into before the commencement day is taken to be a dutiable transaction for section 30.
(2)
For applying section 30, a reference to the dutiable value of the dutiable transaction is taken to be a reference to the full unencumbered value, under the repealed Act, of the property the subject of the transaction.
This Act’s bill:Explanatory memorandum
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