32Y

References to dutiable property

In force

For the purposes of this Division, a reference to—

(a)

a declaration of trust over dutiable property includes a declaration of trust over a lease referred to in section 7(1)(b)(v) or 7(1)(b)(va);

(b)

a transfer of dutiable property includes—

(i)

the granting of a lease referred to in section 7(1)(b)(v);

(ii)

the transfer or assignment of a lease referred to in section 7(1)(b)(va).

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