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DUTIES ACT 2001 - SECT 572 Meaning of pre-repeal marketable security transaction

DUTIES ACT 2001 - SECT 572

Meaning of pre-repeal marketable security transaction

572 Meaning of pre-repeal marketable security transaction

A transaction is a
"pre-repeal marketable security transaction" if—

(a) a liability for transfer duty imposed on the transaction arose, or would, apart from an exemption or concession, have arisen, before 1 January 2007; and
(b) the transaction concerned a Queensland marketable security or a Queensland marketable security was otherwise relevant to the imposition of the duty.