661
In forceApplication of amendments relating to s 105
Chapter 17Repeal, savings and transitional provisions
Part 21Transitional provisions for Duties and Other Legislation Amendment Act 2016
661 Application of amendments relating to s 105
(1)
Sections 105 and 105A as amended or inserted by the Duties and Other Legislation Amendment Act 2016 apply to a dutiable transaction only if liability for transfer duty arises on or after the commencement.
(2)
Section 105 as in force before the commencement continues to apply to a dutiable transaction for dutiable property used to carry on particular family businesses of primary production if the liability for transfer duty arose before the commencement.
This Act’s bill:Explanatory memorandum
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