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DUTIES ACT 2000 - SECT 32Y References to dutiable property

DUTIES ACT 2000 - SECT 32Y

References to dutiable property

For the purposes of this Division, a reference to—

        (a)     a declaration of trust over dutiable property includes a declaration of trust over a lease referred to in section 7(1)(b)(v) or  7(1)(b)(va);

        (b)     a transfer of dutiable property includes—

              (i)     the granting of a lease referred to in section 7(1)(b)(v);

              (ii)     the transfer or assignment of a lease referred to in section 7(1)(b)(va).