s 565
In forceNo refund of lease duty merely because lease or occupancy right ends on or after 1 January 2006
Chapter 17Repeal, savings and transitional provisions
Part 5Transitional and savings provisions for Revenue Legislation Amendment Act 2005
Division 2Provisions for ending of lease duty
565 No refund of lease duty merely because lease or occupancy right ends on or after 1 January 2006
(1)
To remove any doubt, it is declared that a person is not entitled, under a relevant Act or otherwise, to a refund of lease duty paid for a lease or occupancy right only because the lease or right ends on or after the repeal of chapter 4.
(2)
In this section—relevant Act means this Act, the Administration Act or the repealed Act.
This Act’s bill:Explanatory memorandum
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