DUTIES ACT 2001 - SECT 547
Particular references to related persons
DUTIES ACT 2001 - SECT 547
Particular references to related persons
547 Particular references to related persons
(1) Subsection (2) applies if,
for imposing duty on an instrument or transaction, it is necessary to take
into account a transaction or other arrangement entered into before the
commencement day by or in relation to a related person of another person.
(2)
A reference in this Act to a related person of another person is taken to be a
reference to a related person of the other person within the meaning of
section 56FA(3) of the repealed Act.
