s 603
In forceReassessment of duty in particular circumstances
Chapter 17Repeal, savings and transitional provisions
Part 9Transitional provisions for the Revenue and Other Legislation Amendment Act 2008, part 2, division 2
Division 1Transitional provisions for abolition of mortgage duty
603 Reassessment of duty in particular circumstances
(1)
This section applies if—
(a)
before 1 July 2008, a person paid mortgage duty on a mortgage; and
(b)
on or after 1 July 2008, an event mentioned in section 499(2)(f) happens.
(2)
Section 499(5) to (8) continues to apply in relation to a reassessment of the duty paid.
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