State Taxation Acts Amendment Act 2011—Division 5 of Part 5 of Chapter 2
30 State Taxation Acts Amendment Act 2011—Division 5 of Part 5 of Chapter 2
Division 5 of Part 5 of Chapter 2, as amended by Division 2 of Part 2 of the State Taxation Acts Amendment Act 2011, applies to a transfer to an eligible pensioner, within the meaning of that Division as in force immediately after 1 July 2011, of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into on or after 1 July 2011.
Division 5 of Part 5 of Chapter 2, as in force immediately before 1 July 2011, continues to apply to a transfer to an eligible pensioner, within the meaning of that Division as in force immediately before 1 July 2011, of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into on or before 30 June 2011.
A taxpayer is entitled to a refund of any duty paid on or after 1 July 2011 that is not payable because of subclause (1) or (2).
Sch. 2 cl. 31 inserted by No. 38/2012 s. 12.
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