Duties Act 2001

The relevant provisions, as in force on 1 July 2009, apply to dutiable transactions only if liability for transfer duty arises on or after 1 July 2009.

The relevant provisions, as in force immediately before 1 July 2009, apply to a dutiable transaction that is the transfer, or agreement for the transfer, of vacant land made on or after 1 July 2009 if—

the transfer or agreement replaces a transfer, or an agreement for the transfer, that included the land and was made before 1 July 2009; or

the transferee had an option to purchase the land, or the transferor had an option to require the transferee to purchase the land, granted before 1 July 2009 and exercised on or after 1 July 2009; or

another arrangement was made before 1 July 2009 the sole or main purpose of which was to defer the making of the transfer or agreement until 1 July 2009 or later so the concession for transfer duty under the relevant provisions, as in force on or after 1 July 2009, would apply in relation to the dutiable transaction.

In this section—relevant provisions means the following provisions—

• chapter 2, part 9, divisions 2 and 3

• chapter 2, part 14, division 1

• schedule 4B.