(a)
is effected by an instrument or another way; or
(b) involves 1 or more
parties.
(3) Subsection (1) has effect subject to sections 21, 29and 37.
Note—
Under section 21, the commissioner must decide the applicable
dutiable transaction for imposition of duty if a transaction constitutes more
than 1 type of dutiable transaction mentioned in subsection (1) .
(4) Without limiting
subsection (1) (d) , property is vested under statute law if the law vests
property in an entity that the law states is the successor in law of,
continuation of or same entity as, the entity in which the property was
previously vested.
(5) However, property is not vested under statute law, on
the registration of a company under the Corporations Act , chapter 5B , part
5B.1 .