DUTIES ACT 2001 - SECT 623 Particular references to landholder duty, majority interests and relevant acquisitions

DUTIES ACT 2001 - SECT 623

623 Particular references to landholder duty, majority interests and relevant acquisitions

(1) In the provisions mentioned in subsection (2)—

(a) a reference to landholder duty imposed or paid for a relevant acquisition includes a reference to land rich duty imposed or paid under previous chapter 3, part 1; and

(b) a reference to a relevant acquisition includes a reference to a relevant acquisition made under previous chapter 3, part 1; and

(c) a reference to a significant interest includes a reference to a majority interest under previous chapter 3, part 1.

(2) For subsection (1), the provisions are the following—

(a) section 82;

(b) section 158(1)(c);

(c) chapter 3, part 1, division 4;

(d) section 407(1)(d).