529
In forceAggregation of relevant acquisitions for corporate trustee duty
Chapter 17Repeal, savings and transitional provisions
Part 2Savings and transitional provisions for repeal of Stamp Act 1894
Division 5Provisions for corporate trustee duty
529 Aggregation of relevant acquisitions for corporate trustee duty
(1)
An acquisition made before the commencement day that was chargeable with stamp duty under section 56C of the repealed Act is taken to be a relevant acquisition for section 223.
(2)
For applying section 223, a reference to the dutiable value of the relevant acquisition is taken to be a reference to the value of the acquisition on which duty was calculated under the repealed Act.
This Act’s bill:Explanatory memorandum
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