Queensland Consolidated Acts

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LAND TAX ACT 1915 - SECT 76

76 Application of previous s 44A

(1) This section applies to--

(a) a lease (the pre-existing lease) to which previous section 44A applied immediately before the commencement; and
(b) a lease that arises from--
(i) a renewal under an option to renew contained in the pre-existing lease; or
(ii) an assignment or transfer of the pre-existing lease.

(2) Previous section 44A applies to the pre-existing lease and a lease mentioned in subsection (1)(b) despite its repeal by the amending Act, section 19.



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