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DUTIES ACT 2001 - SECT 529 Aggregation of relevant acquisitions for corporate trustee duty

DUTIES ACT 2001 - SECT 529

Aggregation of relevant acquisitions for corporate trustee duty

529 Aggregation of relevant acquisitions for corporate trustee duty

(1) An acquisition made before the commencement day that was chargeable with stamp duty under section 56C of the repealed Act is taken to be a relevant acquisition for section 223.
(2) For applying section 223, a reference to the dutiable value of the relevant acquisition is taken to be a reference to the value of the acquisition on which duty was calculated under the repealed Act.