38B
In forceReferences to dutiable property
Chapter 2Transactions concerning dutiable property
Part 5Exemptions and concessional rates of duty
Division 2Superannuation
38B References to dutiable property
For the purposes of this Division, a reference to a transfer of dutiable property includes—
(a)
the granting of a lease referred to in section 7(1)(b)(v);
(b)
the transfer or assignment of a lease referred to in section 7(1)(b)(va).
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