Definitions
27 Definitions
In this Part—
accrued interest means interest calculated under section 35;
dutiable transaction has the same meaning as in the Duties Act 2000;
excluded dutiable transaction has the meaning given by section 28;
excluded relevant acquisition means—
a relevant acquisition described in section 78(1)(a) of the Duties Act 2000 that is an acquisition of an interest in a landholder solely from a pro rata increase in the interests of—
all unit holders in the landholder where the landholder is a unit trust scheme; or
all shareholders of the landholder where the landholder is a company; or
a relevant acquisition described in section 78(1)(b) of the Duties Act 2000;
landholder has the same meaning as in section 71 of the Duties Act 2000;
no consideration dutiable transaction has the meaning given by section 29;
relevant acquisition has the same meaning as in section 78 of the Duties Act 2000;
relevant charitable land transaction has the meaning given by section 30;
relevant transferee means a person who makes an election under section 29(2) or 30(2);
rolled over windfall gains tax means the amount of windfall gains tax a relevant transferee has elected to assume under section 29(2) or 30(2);
WGT land means the whole or part of the land on which the windfall gains tax is imposed under section 6.
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