(a) the redemption, surrender or cancellation of a
share (including cancellation as part of a buy-back of shares in accordance
with Division 2 of Part 2J.1 of the Corporations Act 2001 of the
Commonwealth), or
(2) For the purposes of this Part,
if voting shares acquired by associated persons severally do not, but taken in
the aggregate would, confer an entitlement to which this Part applies, the
voting shares acquired by the associated persons are taken to be aggregated
and are taken to confer the entitlement on the associated person who last
acquired any of those voting shares.
(3) If, by subsection (2), an
entitlement to voting shares is taken to exist as the aggregate of
voting shares of associated persons, the associated persons are jointly and
severally liable for payment of the duty chargeable on the statement required
to be lodged under this Part.
(4) Voting shares are not to be aggregated in
accordance with subsection (2) if the Chief Commissioner is satisfied that the
associated persons concerned acquired their several shares independently and
for no common purpose.