Definitions
58AA Definitions
In this Division—
S. 58AA(1) def. of guardian inserted by No. 50/2024 s. 25(2).
guardian, of a person under a legal disability, includes—
a trustee who holds property on trust for the person under an instrument of trust or direction of a court or tribunal; and
an administrator for the person within the meaning of the Guardianship and Administration Act 2019;
residence requirement means the requirement referred to in section 60AAB as varied (if at all) by the Commissioner under section 60AAC.
For the purposes of this Division, a reference to—
a bona fide purchaser of an estate in fee simple in land includes a reference to—
a person to whom a lease referred to in section 7(1)(b)(v) has been granted; and
a person to whom a lease referred to in section 7(1)(b)(va) has been transferred or assigned; and
a transfer of dutiable property, being an estate in fee simple in land, includes a reference to—
the granting of a lease referred to in section 7(1)(b)(v); and
the transfer or assignment of a lease referred to in section 7(1)(b)(va).
S. 58 (Heading) inserted by No. 38/2023 s. 8(1).
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