37Anti-avoidance measures

#### 37 Anti-avoidance measures 37 Anti-avoidance measures > Section 35 or 36 does not apply in respect of a transfer or transaction that occurs on or after 1 July 2016 if— > > > (a) the transfer or transaction replaces a transfer or transaction involving the same business asset, statutory licence or permission, or gaming machine entitlement, that occurred before 1 July 2016, or > > > (b) the transfer or transaction is made or entered into pursuant to an option to purchase the business asset, statutory licence or permission, or gaming machine entitlement, that was granted before 1 July 2016, or > > > (c) the transfer or transaction was made or entered into pursuant to another arrangement, made before 1 July 2016, the only or main purpose of which was to defer the transfer or transaction until 1 July 2016, or later, so that duty would not be chargeable under this Chapter on the transfer or transaction. > > **s 37:** Rep 2000 No 44, Sch 2 \[14\]. Ins 2006 No 49, Sch 1 \[9\]. Am 2008 No 48, Sch 1 \[6\]; 2008 No 122, Sch 1.1 \[9\]; 2011 No 72, Sch 5.2 \[1\]; 2012 No 46, Sch 1.1 \[1\]. Subst 2013 No 50, Sch 1 \[13\]; 2014 No 37, Sch 1 \[4\].