DUTIES ACT 2001 - SECT 630 Definitions for pt 17
DUTIES ACT 2001 - SECT 630
Definitions for pt 17630 Definitions for pt 17
In this part—
"acquirer" , in relation to a relevant acquisition in a landholder, includes a
related person of the acquirer who, under section 175(2), is jointly and
severally liable for the payment of landholder duty on the relevant
acquisition.
"amending Act" means the Fiscal Repair Amendment Act 2012.
"commencement day" means the day this section commences.
"retrospectivity period" means the period beginning at the start time and
ending immediately before the commencement day.
"start time" means 10.30a.m. on 13 January 2012.