69AT
In forceDuty imposed on change of land use if land has been consolidated
Chapter 2Transactions concerning dutiable property
Part 5Exemptions and concessional rates of duty
Division 9Tax reform scheme transactions
69AT Duty imposed on change of land use if land has been consolidated
For the purposes of the calculation of duty chargeable under section 69AR, it does not matter whether the dutiable property the subject of the dutiable transaction has been consolidated with other dutiable property in the period between the date of the dutiable transaction and the change of use.
Ch. 2 Pt 6 (Heading and ss 69A–69D) inserted by No. 46/2004 s. 11.
Part 6—Tax avoidance schemes
S. 69A inserted by No. 46/2004 s. 11.
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