Duties Act 2001

This section applies to a relevant acquisition in a landholder or corporate trustee for which liability for duty arose during the retrospectivity period, if—

but for this division, the acquisition would not have been a relevant acquisition in a landholder or corporate trustee under chapter 3; and

for assessing landholder duty or corporate trustee duty on the relevant acquisition—

section 180 or 223 does not apply to the acquisition; or

if section 180 or 223 applies to the acquisition—paragraph (a) applies to each of the acquisitions that are to be aggregated.

The period within which the acquirer must comply with section 177 or 217 is taken to be 30 days after the commencement day.