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DUTIES ACT 2001 - SECT 539 Group property for intra-group transfers of property

DUTIES ACT 2001 - SECT 539

Group property for intra-group transfers of property

539 Group property for intra-group transfers of property

For section 407(1)(c)â€

(a) the reference to new parent company includes a reference to the transferee company under section 49C(1) of the repealed Act; and
(b) the reference to the transferor and transferee becoming group companies in the circumstances mentioned in section 409(1)(a) to (c) includes a reference to the transferor and transferee becoming associated companies in the circumstances mentioned in section 49C(1) of the repealed Act.