163IMeaning of expressions used in this Chapter

163I Meaning of expressions used in this Chapter

163I Meaning of expressions used in this Chapter

(1) In this Chapter—

acquisition statement—see section 152.

exempt acquisition means—

(a) an exempt acquisition under Part 4, or

(b) an acquisition of an interest in a landholder that is not chargeable with duty because of Chapter 11.

landholder has the meaning given by section 146.

private landholder—see section 146.

public landholder—see section 146.

statement period—see section 152.

Note.

Other expressions are defined in the Dictionary.

(2) To avoid doubt, in this Chapter, property includes money, and a reference to a distribution of property includes a reference to the payment of money.

s 163I: Ins 2009 No 51, Sch 1.2 [2]. Am 2009 No 91, Sch 1 [21].