530A
In forceRepealed Act applies to instruments increasing rent in relation to particular leases etc.
Chapter 17Repeal, savings and transitional provisions
Part 2Savings and transitional provisions for repeal of Stamp Act 1894
Division 6Provisions for lease duty
530A Repealed Act applies to instruments increasing rent in relation to particular leases etc.
(1)
This section applies if—
(a)
before the commencement day, stamp duty under the repealed Act was chargeable or paid on any of the following (a prescribed lease)—
(i)
a lease or agreement for lease;
(ii)
a transaction mentioned in section 54AB(1)(b) of the repealed Act;
(iii)
a contract or agreement for which a statement under section 64D(3) of the repealed Act was or should have been made; and
(b)
the rent payable in relation to the prescribed lease is increased by an instrument effected on or after the day this section commences.
(2)
The repealed Act applies to the instrument mentioned in subsection (1)(b).
This Act’s bill:Explanatory memorandum
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