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DUTIES ACT 2001 - SECT 630 Definitions for pt 17

DUTIES ACT 2001 - SECT 630

Definitions for pt 17

630 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.