14A

Terms used

Current

In this Subdivision —

cut‑off date, of a special eligible transaction that is a class 6 or class 7 eligible transaction, means whichever is the later of —

(a)

31 December 2009; or

(b)

such date, if any, as is prescribed for the purposes of this definition;

relevant date of a special eligible transaction means —

(a)

in relation to a class 1 eligible transaction — 1 May 2003; or

(b)

in relation to a class 2 eligible transaction — 1 January 2004; or

(c)

in relation to a class 3 eligible transaction — 1 July 2004; or

(da)

in relation to a class 5 eligible transaction — 1 April 2011; or

(d)

in relation to a class 7 eligible transaction — the date that is 18 months after the cut‑off date applicable at the commencement date of the eligible transaction; or

(e)

in relation to a class 8 eligible transaction — 1 July 2019;

special eligible transaction means an eligible transaction of a class referred to in section 14B.

[Section 14A inserted: No. 27 of 2009 s. 4; amended: No. 10 of 2013 s. 42; No. 16 of 2017 s. 8.]

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