28
In forceMeaning of excluded dutiable transaction
Part 4Deferral of windfall gains tax
Division 1Preliminary
28 Meaning of excluded dutiable transaction
For the purposes of this Part, each of the following dutiable transactions is an excluded dutiable transaction—
(a)
the acquisition of an economic entitlement in relation to WGT land under Part 4B of Chapter 2 of the Duties Act 2000;
(b)
the transfer of an estate in fee simple in WGT land in relation to which the transferee is registered as the registered proprietor pursuant to an application under section 49 of the Transfer of Land Act 1958;
(c)
a no consideration dutiable transaction;
(d)
a relevant charitable land transaction.
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