DUTIES ACT 2001 - SECT 549 References in Acts or documents
DUTIES ACT 2001 - SECT 549
References in Acts or documents549 References in Acts or documents
(1) In an Act or document—(a) a reference to the repealed Act is, if the context permits, taken to be a reference to this Act; and(b) a reference to stamp duty is, if the context permits, taken to be a reference to—(i) if the reference is made in relation to a particular instrument or transaction—the duty under this Act applicable to the instrument or transaction; or(ii) otherwise—duty under this Act.
(2) A reference in this Act to a particular type of duty for the imposition or assessment of, or a deduction or credit for, the duty includes a reference to stamp duty under the repealed Act.
(3) Also, a reference in another Act to duty, or a particular type of duty, is, if the context permits, taken to be a reference to stamp duty under the repealed Act.
(4) A reference in this Act to a dutiable transaction or relevant acquisition is, if the context permits, taken to be a reference to an instrument chargeable with or exempt from stamp duty under the repealed Act that gives effect to or evidences an equivalent transaction or acquisition.