41Application of exemptions from vendor duty

#### 41 Application of exemptions from vendor duty 41 Application of exemptions from vendor duty > > (1) A reference in Chapter 4 and Schedule 2 to the use or occupation of a building or land extends to any use or occupation occurring before the commencement of that Chapter (as inserted by the [State Revenue Legislation Amendment Act 2004](/view/html/repealed/current/act-2004-033)). > > > (2) A reference in Chapter 4 to any works carried out by or on behalf of the vendor in respect of a vendor duty transaction extends to works carried out by or on behalf of the vendor before the commencement of that Chapter (as inserted by the [State Revenue Legislation Amendment Act 2004](/view/html/repealed/current/act-2004-033)). > > > (3) A reference in Division 4 of Part 5 of Chapter 4 to the completion of construction of a new building or a substantially new building is, if construction was completed within 12 months before the commencement of Chapter 4, taken to be a reference to the date of commencement of Chapter 4 (as inserted by the [State Revenue Legislation Amendment Act 2004](/view/html/repealed/current/act-2004-033)). > > > (4) A reference in clause 6 of Schedule 2, as inserted by the [State Revenue Legislation Amendment Act 2004](/view/html/repealed/current/act-2004-033), to the date of the death of a deceased person is, if the person died before the commencement of that Schedule, taken to be a reference to the date of commencement of that Schedule. > > > (5) The occupation by a vendor of land to which a vendor duty transaction applies as his or her principal place of residence that ceased not more than 6 months before 1 June 2004 is, for the purposes of the application of clause 4 of Schedule 2 in respect of the transaction, to be treated as having ceased immediately before 1 June 2004. > > > (6) If the vendor in respect of a vendor duty transaction is the legal personal representative of a deceased person, or a beneficiary under a will of a deceased person or on the intestacy of a deceased person, and the grant of probate or letters of administration occurred before 1 June 2004, clause 6 of Schedule 2 applies in respect of the transaction as if the grant of probate or letters of administration had occurred on 1 June 2004.