57O
In forceDefinitions
Chapter 2Transactions concerning dutiable property
Part 5Exemptions and concessional rates of duty
Division 4BPrincipal places of residence and persons with a disability
57O Definitions
In this Division—
immediate family member, of a transferee, means an individual—
(a)
who is a natural parent, adoptive parent or step-parent of the transferee; or
(b)
who is, or was when the transferee was under 18 years of age, a legal guardian of the transferee; or
(c)
who is a grandparent of the transferee; or
(d)
who is a sibling of the transferee;
residence requirement means the requirement referred to in section 57S as varied (if at all) by the Commissioner under section 57T.
S. 57P inserted by No. 18/2023 s. 9.
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