1BSpecial purpose vehicle (type P)

1B Special purpose vehicle (type P) For the purposes of section 233AB— ***special purpose vehicle (type P)*** means a special purpose vehicle built, or permanently modified, primarily for— (a) off-road use; or (b) use on a road related area; or (c) use on an area of road that is under construction or repair. Agricultural tractors, self-propelled agricultural harvesters, bulldozers, backhoes, graders and front-end loaders are special purpose vehicles (type P). 2 Definitions In this Schedule— ***axle group*** means a single axle group, tandem axle group, twinsteer axle group, tri-axle group, quad-axle group or oversize tri-axle group; ***drawbar*** means a part of a trailer, other than a semi-trailer, that connects the trailer body to a coupling for towing purposes; ***light motor vehicle*** means a motor vehicle with an MRC not exceeding 4·5 tonnes; ***light trailer*** means a trailer with an MRC not exceeding 4·5 tonnes; ***light vehicle*** means a light motor vehicle or light trailer; ***oversize tri-axle group*** means a group of 3 axles in which the horizontal distance between the centre lines of each axle is 1·8 metres; ***pig trailer*** means a trailer— (a) with one axle group or single axle near the middle of its load-carrying surface; and (b) that connects to the vehicle towing it by a drawbar; ***quad-axle group*** means a group of 4 axles, in which the horizontal distance between the centre lines of the outermost axles is more than 3·2 metres but not more than 4·9 metres; ***road*** has the same meaning as in the **Road Safety Act 1986**; ***road related area*** has the same meaning as in the **Road Safety Act 1986**; ***semi-trailer*** has the same meaning as in the **Road Safety Act 1986**; ***single axle*** means an axle not forming part of an axle group; ***single axle group*** means a group of 2 or more axles, in which the horizontal distance between the centre lines of the outermost axles is less than 1⋅0 metre; ***special purpose vehicle*** has the same meaning as in section 116(4) of the Heavy Vehicle National Law (Victoria); Sch. 1 cl. 2 def. of *special purpose vehicle (type P)* substituted by No. 26/2015 s. 13(4)(b). ***special purpose vehicle (type P)*** has the same meaning as in clause 1B; Agricultural tractors, self-propelled agricultural harvesters, bulldozers, backhoes, graders and front-end loaders are special purpose vehicles (type P). ***tandem axle group*** means a group of at least 2 axles, in which the horizontal distance between the centre lines of the outermost axles is at least 1⋅0 metre, but not more than 2⋅0 metres; Sch. 1 cl. 2 def. of *tractor* inserted by No. 26/2015 s. 13(4)(a). ***tractor*** has the same meaning as in the **Road Safety Act 1986**; ***trailer*** has the same meaning as in the **Road Safety Act 1986**; ***tri-axle group*** means a group of at least 3 axles, in which the horizontal distance between the centre lines of the outermost axles is more than 2·0 metres, but not more than 3·2 metres; ***twinsteer axle group*** means a group of 2 axles— (a) with single tyres; and (b) fitted to a motor vehicle; and (c) connected to the same steering mechanism; and (d) the horizontal distance between the centre lines of which is at least 1·0 metre, but not more than 2·0 metres; ***vehicle*** has the same meaning as in the **Road Safety Act 1986**. Schedule 2—Transitional provisions 1 Definitions In this Schedule— ***commencement day*** means 1 July 2001; ***former Act*** means the **Stamps Act 1958**. 2 Savings and transitional regulations The regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act. 3 Application of Interpretation of Legislation Act 1984 Except where the contrary intention appears, this Schedule does not affect or take away from the **Interpretation of Legislation Act 1984**. Sch. 2 cl. 4 amended by No. 46/2001 s. 29(1). 4 Instruments This Act applies to instruments first executed on or after the commencement day. 5 Provisions relating to Chapter 2 (Transactions concerning dutiable property) (1) The duty charged by Chapter 2 is charged on dutiable transactions that occur on or after the commencement day, except as provided by this clause. (2) Section 24 extends to dutiable transactions at least one of which occurred before the commencement day and at least one of which occurred on or after the commencement day if they occurred within 12 months and the other provisions of section 24 are satisfied. (3) However, subclause (2) does not apply so as to aggregate transactions that occurred before the commencement day and that would not have been aggregated under the law in force immediately before that day. Sch. 2 cl. 5(3A) inserted by No. 46/2001 s. 29(2). (3A) Despite subclause (2), section 68 of the former Act continues to apply to a dutiable transaction or series of dutiable transactions that take place on or after 1 July 2001 if the agreement giving rise to that transaction or series of transactions was entered into before 1 July 2001. (4) Section 35 extends to— (a) a transfer of dutiable property to a trustee or nominee; and (b) the payment of duty on that transfer— before the commencement day if the transfer back to the transferor occurs on or after that day. Sch. 2 cl. 5(5) amended by Nos 79/2001 s. 11(1), 84/2006 s. 7. (5) Without limiting clause 12, the reference in section 36(1)(a), 36A(1)(a), 36B(1)(a) or 41A(1)(a) to duty charged by this Act includes a reference to duty charged by the former Act. Sch. 2 cl. 5(6) inserted by No. 46/2001 s. 29(3). (6) Despite anything to the contrary in section 28, the rate of duty chargeable on a transfer of land that is made as a result of an agreement entered into before 21 April 1998 is chargeable to the nearest whole dollar of the amount determined as follows or, if that amount is an amount of dollars and fifty cents, to the nearest whole dollar below that amount— | **Dutiable value of the land** | **Rate of duty** | | Not more than $20 000 | 1⋅4% of the dutiable value | | More than $20 000 but not more than $100 000 | $280 plus 2⋅4% of that part of the dutiable value that exceeds $20 000 | | More than $100 000 but not more than $760 000 | $2200 plus 6% of that part of the dutiable value that exceeds $100 000 | | More than $760 000 | $41 800 plus 5⋅5% of the dutiable value that exceeds $760 000 | 6 Provisions relating to Chapter 3 (Certain transactions treated as transfers) (1) The duty that is charged by Chapter 3 is charged on an acquisition that occurs on or after the commencement day except as provided by this clause. (2) For the purposes of sections 80(2)(e) and 83— (a) if an acquisition of an interest in a private corporation occurs in a month specified in column 1 of the Table, the period of 3 years specified in sections 80(2)(e) and 83 is taken instead to be the period specified opposite that month in column 2; | *Column 1*<br>*Month of acquisition* | *Column 2*<br> Specified period | | July 2001 | 24 months | | August 2001 | 25 months | | September 2001 | 26 months | | October 2001 | 27 months | | November 2001 | 28 months | | December 2001 | 29 months | | January 2002 | 30 months | | February 2002 | 31 months | | March 2002 | 32 months | | April 2002 | 33 months | | May 2002 | 34 months | | June 2002 | 35 months. | (b) a reference to duty paid under this Act includes a reference to duty paid under the former Act; and Sch. 2 cl. 6(2)(c) amended by No. 46/2001 s. 29(4). (c) a reference to duty paid under those sections is a reference to duty paid under Subdivision (7) of Division 3 of Part II of the former Act. Sch. 2 cl. 6(3) substituted by No. 46/2001 s. 29(5). (3) However, subclause (2) and Chapter 3 do not apply so as to aggregate, for the purpose of determining whether a relevant acquisition has been made or whether duty is chargeable under this Act, interests that were acquired before the commencement day and that would not have been aggregated under the law as in force at the time the interests were acquired. Sch. 2 cl. 7 substituted by No. 48/2001 s. 8. 7 Provisions relating to the abolition of stamp duty on leases (1) If stamp duty under the former Act has been paid on any lease or agreement for a lease for any definite term of not less than 2 years and the lease is determined before the expiration of the full term in respect of which duty was paid, the Commissioner must, on application within 3 years after the determination, refund to the lessee or (where the lease has been transferred or assigned) to the transferee or assignee an amount equal to the difference between the stamp duty paid and the stamp duty that would have been payable if the lease had been expressed to expire at the date of determination. (2) Subclause (1) does not apply if the Commissioner is satisfied that, at any time after the determination of the lease, the lessee or an associate of the lessee has occupied the leased property, or substantially the same property, with the agreement (express or implied) of the lessor (other than as a result of the sale of the property to the lessee or associate). (3) An application for a refund under this clause must be accompanied by— (a) the lease or agreement for a lease on which stamp duty was paid; and (b) a declaration by the applicant stating that neither the lessee nor any associate of the lessee has occupied or will occupy the leased property, or substantially the same property, after the determination of the lease (other than as a result of the sale of the property to the lessee or associate). (4) A person must not knowingly make a false declaration under subclause (3)(b). 1. 300 penalty units in the case of a body corporate; 60 penalty units in any other case. ***determination*** includes surrender and forfeiture. 8 Provisions relating to Chapter 6 (Hire of goods) (1) The duty chargeable by Chapter 6 is charged on a hire of goods that is entered into on or after the commencement day. (2) A person who, immediately before the commencement day, is registered under section 131AB of the former Act is taken to be registered under Part 2 of Chapter 6. 9 Provisions relating to Chapter 7 (Mortgages) (1) The duty charged by Chapter 7 is charged on— (a) a mortgage that is first executed on or after the commencement day; and Sch. 2 cl. 9(1)(b) amended by No. 46/2001 s. 29(6)(a). (b) an advance or a further advance that is made on or after the commencement day on a mortgage first executed before the commencement day. Sch. 2 cl. 9(2) amended by Nos 46/2001 s. 29(6)(b), 79/2001 s. 11(2)(a). (2) A mortgage duly stamped or not subject to duty under the former Act immediately before the commencement day is on that day taken to be duly stamped under this Act. (3) A mortgage that is not duly stamped under the former Act immediately before the commencement day is on that day taken to be chargeable with duty under Chapter 7. Sch. 2 cl. 9(4) inserted by No. 46/2001 s. 29(7), amended by No. 79/2001 s. 11(2)(b). (4) Despite subclause (1)(b), a mortgage first executed before the commencement day that secures amounts liable or contingently liable under a bill facility referred to in section 150(1)(b) is chargeable with duty under Chapter 7 on or after that day on the amount by which the advances secured by it exceeds the amount secured or contingently secured by it on 30 June 2001. Sch. 2 cl. 9(5) inserted by No. 46/2001 s. 29(7). (5) Despite subclause (3), if— (a) an advance was made under a mortgage before the commencement day, being a mortgage over property partly within and partly outside Victoria; and (b) the mortgage is not stamped before the commencement day— duty on the mortgage is to be determined in accordance with section 137DA of the former Act as in force immediately before the commencement day. Sch. 2 cl. 9(6) inserted by No. 30/2002 s. 13. (6) Subclause (4) does not apply to the extent that duty has been paid under a corresponding Act on an amount to which that subclause would otherwise apply. 10 Provisions relating to Chapter 8 (Insurance) (1) The duty charged by Chapter 8 is charged on— (a) the amount of a premium paid in relation to a contract that effects general insurance; or (b) a policy of life insurance— if the contract or policy is effected or renewed on or after the commencement day. (2) A person who, immediately before the commencement day, is registered under section 96 of the former Act is taken to be registered under Part 2 of Chapter 8. (3) A person who, immediately before the commencement day, is an approved insurer under section 111D of the former Act is taken to be registered under section 203. Sch. 2 cl. 11 substituted by No. 30/2002 s. 14. 11 Provisions relating to Chapter 9 (Motor vehicle duty) The amendments made to Chapter 9 by sections 9 and 10 of the **State Taxation Legislation (Further Amendment) Act 2002** apply with respect to applications for registration or transfer of registration of motor vehicles made or lodged on or after 1 July 2002. 12 Duty paid under the former Act If an assessment or reassessment of duty under this Act is required to take into consideration another amount of duty paid, a reference in this Act to duty includes a reference to duty within the meaning of the former Act that has been paid in accordance with that Act. 13 Stamping under the former Act An instrument is duly stamped for the purposes of this Act if, immediately before the commencement day, it was duly stamped for the purposes of the former Act. 14 Exemptions from duty under the former Act If, by a provision of an Act other than the former Act, a transaction or instrument was not chargeable with duty under the former Act immediately before the commencement day, the transaction or instrument is not chargeable with duty under this Act, unless the contrary intention appears. 15 Continuation of former Act and regulations If a provision of the former Act continues to apply by force of this Schedule, the following provisions also continue to apply in relation to that provision— (a) any other provision of the former Act necessary to give effect to that continued provision; and (b) any regulation made under the former Act for the purposes of that continued provision. Sch. 2 cl. 16 inserted by No. 46/2001 s. 30. 16 Authorised persons (1) A person who, immediately before the commencement day, was an authorized person under section 40A of the former Act is taken to be an authorised person under section 264. (2) A condition to which the authorization of a person under section 40A was subject immediately before the commencement day is taken to be a condition specified on the person's authorisation by the Commissioner under section 264B. Sch. 2 cl. 17 inserted by No. 30/2002 s. 15. 17 State Taxation Legislation (Further Amendment) Act 2002 A person is entitled to a refund of any amount paid as duty before the commencement of section 15 of the **State Taxation Legislation (Further Amendment) Act 2002** that was not payable under this Act as amended by sections 3(1) and (3), 4, 5, 7(2), 8(3) and 13 of that Act. Sch. 2 cl. 18 inserted by No. 29/2002 s. 6. 18 State Taxation Acts (Further Tax Reform) Act 2002 Sections 59, 60, 61, 62 and 63, as in force immediately before the commencement of section 4 of the **State Taxation Acts (Further Tax Reform) Act 2002**, continue to apply to a transfer that takes place on or after that commencement if the contract of sale giving rise to the transfer was entered into before that commencement. Sch. 2 cl. 19 inserted by No. 58/2003 s. 18. 19 State Taxation Acts (Miscellaneous Amendments) Act 2003 (1) In ascertaining, for the purposes of the provisions of the former Act specified in subclause (2), the value of anything or the consideration or premium paid for anything, there is to be no discount for the amount of GST (if any) payable on the supply of that thing. (2) The provisions of the former Act to which subclause (1) applies are— (a) subdivision (6) of Division 3 of Part II and Heading VI in the Third Schedule (Conveyance of Real Property and Land Transfer); (b) subdivision (8) of Division 3 of Part II and Heading VIII in the Third Schedule (Lease or Agreement for a Lease); (c) subdivision (11) of Division 3 of Part II (Insurance and Assurance Business); (d) subdivision (16) of Division 3 of Part II and Heading XXI in the Third Schedule (Motor Vehicle and Heavy Trailer Registration). (3) This clause applies, and must be taken always to have applied, from and including 1 July 2000. (4) Nothing in this clause affects the rights of the parties in the Supreme Court proceeding known as *Royal & Sun Alliance Insurance Australia Ltd (ACN 007 746 092) v Commissioner of State Revenue (Vic)* (No. 4415 of 2002). Sch. 2 cl. 20 inserted by No. 46/2004 s. 16. 20 State Taxation Acts (Tax Reform) Act 2004 (1) Sections 59 and 60, as amended by section 8 of the **State Taxation Acts (Tax Reform) Act 2004**, apply to a transfer to an eligible pensioner of dutiable property being an estate in fee simple in land if the contract of sale of the land was made on or after 1 May 2004. (2) Sections 59 and 60, as in force immediately before the commencement of section 8 of the **State Taxation Acts (Tax Reform) Act 2004**, continue to apply to a transfer to an eligible pensioner of dutiable property being an estate in fee simple in land after that commencement if the contract of sale of the land was made before 1 May 2004. Sch. 2 cl. 20(3) inserted by No. 46/2004 s. 17. (3) An acquisition by a person before the commencement day of an interest in a unit trust scheme that was a public unit trust scheme within the meaning of this Act as in force immediately before the commencement day is an exempt acquisition. Sch. 2 cl. 20(4) inserted by No. 46/2004 s. 17. (4) If— (a) a person who made an acquisition in a private unit trust scheme before the commencement day makes a relevant acquisition in the scheme on or after the commencement day; and (b) the aggregation of the relevant interests would entitle the person, in the event of the distribution of all the property of the scheme immediately after the later or latest acquisition was made, to 20% or more of the property distributed but less than 50% of that property— duty is chargeable under section 83 only in respect of the relevant acquisition that occurred on or after the commencement day. Sch. 2 cl. 20(5) inserted by No. 46/2004 s. 17. (5) A reference in subclause (4) to a private unit trust scheme is a reference to a scheme that— (a) was a private unit trust scheme within the meaning of this Act as in force immediately before the commencement day; and (b) continues to be a private unit trust scheme within the meaning of this Act as in force on and after the commencement day. Sch. 2 cl. 20(6) inserted by No. 46/2004 s. 17. (6) This Act, as in force immediately before the commencement day, continues to apply in respect of any transactions occurring on or after that day that resulted from a written agreement made before that day. Sch. 2 cl. 20(7) inserted by No. 46/2004 s. 17. (7) Without limiting subclause (6)— (a) section 89C does not apply if the agreement or arrangement referred to in section 89C(1)(b) was made before the commencement day; (b) section 89E does not apply to or in relation to an acquisition referred to in that section— (i) made before the commencement day; or (ii) made in response to an offer or invitation made or arrangement entered into before that day. Sch. 2 cl. 20(8) inserted by No. 46/2004 s. 17. (8) In this clause— ***commencement day*** means the day on which section 12 of the **State Taxation Acts (Tax Reform) Act 2004** came into operation. Sch. 2 cl. 21 inserted by No. 36/2005 s. 22. 21 State Taxation Acts (General Amendment) Act 2005 (1) Subject to subclause (2)— (a) Part 4A of Chapter 2 applies to a transfer resulting from a sale contract that was entered into, or an option that was granted, on or after the commencement day; (b) section 31, as in force immediately before the commencement day, continues to apply on and after that day to a transfer resulting from an agreement (within the meaning of that section) that was entered into before that day. (2) If each person who would be liable for duty under section 31 because of subclause (1)(b) in respect of a transfer of dutiable property notifies the Commissioner in writing, those persons may elect to have their liability for duty under this Act in respect of the transfer determined in accordance with Part 4A of Chapter 2 instead of section 31. (3) The Commissioner and each person who notifies the Commissioner under subclause (2) is bound by an election under that subclause. (4) Despite its repeal, section 49, as in force immediately before the commencement day, continues to apply on and after that day to a distribution of the assets of a company because of the reduction of the capital of the company if the resolution for the transactions affecting the capital (or a copy of it) was lodged with the Australian Securities and Investments Commission in compliance with Chapter 2J of the Corporations Act before the commencement day. (5) Despite its repeal, section 50, as in force immediately before the commencement day, continues to apply on and after that day to a distribution of the assets of a company because of the winding up of the company if— (a) in the case of a voluntary winding up—the resolution for the winding up was passed in compliance with Chapter 5 of the Corporations Act before the commencement day; (b) in the case of a winding up by the court—the order for the winding up was made before the commencement day. (6) Despite its repeal, section 234, as in force immediately before the commencement day, continues to apply on and after that day to a distribution of the assets of a company because of the winding up or the reduction of the capital of the company if— (a) in the case of a voluntary winding up—the resolution for the winding up was passed in compliance with Chapter 5 of the Corporations Act before the commencement day; (b) in the case of a winding up by the court—the order for the winding up was made before the commencement day; (c) in the case of a reduction of capital—the resolution for the transactions affecting the capital (or a copy of it) was lodged with the Australian Securities and Investments Commission in compliance with Chapter 2J of the Corporations Act before the commencement day. (7) In this clause— ***commencement day*** means the day after the day on which the **State Taxation Acts (General Amendment) Act 2005** receives the Royal Assent. Sch. 2 cl. 22 inserted by No. 85/2005 s. 16. 22 Duties and Land Tax Acts (Amendment) Act 2005 (1) This clause has effect for the purposes of the definition of ***listed trust*** in section 3(1) of this Act. Sch. 2 cl. 22(2) amended by No. 28/2011 s. 29. (2) Despite the substitution of the definition by section 3(1)(b) of the **Duties and Land Tax Acts (Amendment) Act 2005**, a unit trust scheme that, immediately before the commencement of that section 3(1)(b), was a listed trust for the purposes of this Act continues, on and after that commencement, to be a listed trust for the purposes of this Act while all its units continue to be quoted on the ASX or any exchange of the World Federation of Exchanges. Sch. 2 cl. 23 inserted by No. 38/2006 s. 6. 23 State Taxation (Reductions and Concessions) Act 2006 (1) Sections 59 and 60, as amended by section 3 of the **State Taxation (Reductions and Concessions) Act 2006**, apply to a transfer to an eligible pensioner of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into on or after 30 May 2006. (2) Sections 59 and 60, as in force immediately before the commencement day, continue to apply to a transfer to an eligible pensioner of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into before 30 May 2006. (3) If an eligible first home owner elects under section 63B to receive a concession under section 62 or 63 in respect of a contract for an eligible transaction entered into on or after 1 January 2006 and he or she has received an amount under section 18(2) of the **First Home Owner Grant Act 2000** in respect of the eligible transaction before the commencement day, that amount must be deducted from the amount of the concession. (4) In this clause, ***commencement day*** means the day after the day on which the **State Taxation (Reductions and Concessions) Act 2006** received the Royal Assent. Sch. 2 cl. 24 inserted by No. 86/2006 s. 5. 24 State Taxation Legislation Amendment (Housing Affordability) Act 2006 (1) Sections 59 and 60, as amended by section 4 of the **State Taxation Legislation Amendment (Housing Affordability) Act 2006**, apply to a transfer to an eligible pensioner of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into on or after 1 January 2007. (2) Sections 59 and 60, as in force immediately before the commencement day, continue to apply to a transfer to an eligible pensioner of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into before 1 January 2007. (3) Sections 62 and 63, as amended by section 4 of the **State Taxation Legislation Amendment (Housing Affordability) Act 2006**, apply to a transfer to an eligible first home owner of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into on or after 1 January 2007. (4) Sections 62 and 63, as in force immediately before the commencement day, continue to apply to a transfer to an eligible first home owner of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into before 1 January 2007. (5) In this clause, ***commencement day*** means the day on which the **State Taxation Legislation Amendment (Housing Affordability) Act 2006**, received the Royal Assent. Sch. 2 cl. 25 inserted by No. 22/2007 s. 5. 25 State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007 (1) Sections 218(1)(a) and 218(1)(ab), as substituted by section 4 of the **State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007**, apply to an application for registration or transfer of registration made on or after 1 May 2007. (2) A taxpayer is entitled to a refund of any duty paid on or after 1 May 2007 that is not payable because of subclause (1). Sch. 2 cl. 26 inserted by No. 26/2007 s. 111. 26 Payroll Tax Act 2007 (1) Section 267(2), as amended by section 110(b) of the **Payroll Tax Act 2007**, applies to an overpayment made on or after 1 July 2004. (2) Section 267(2), as in force immediately before the commencement of section 110(b) of the **Payroll Tax Act 2007**, continues to apply to an overpayment made before 1 July 2004. Sch. 2 cl. 27 inserted by No. 31/2008 s. 14. 27 State Taxation Acts Amendment Act 2008 (1) Section 21, as amended by section 3 of the **State Taxation Acts Amendment Act 2008**, and sections 21A to 21E, as inserted by section 4 of that Act, apply to the transfer of dutiable property if the contract of sale of the land is entered into on or after 1 October 2008. (2) Section 21, as in force immediately before the commencement of section 3 of the **State Taxation Acts Amendment Act 2008**, continues to apply to the transfer of dutiable property if the contract of sale of the land is entered into before 1 October 2008. (3) Subject to subclause (4), section 28(1), as amended by section 5 of the **State Taxation Acts Amendment Act 2008**, applies to a dutiable transaction occurring on or after 6 May 2008. (4) The rate of duty chargeable on a transfer of dutiable property on or after 6 May 2008 that is made as a result of an agreement entered into before that day is the rate set out in section 28 as in force immediately before the commencement of section 5 of the **State Taxation Acts Amendment Act 2008**. (5) Section 32V, as amended by section 6 of the **State Taxation Acts Amendment Act 2008**, applies to a relevant transaction (within the meaning of section 32V) if the date of the relevant transaction is on or after 1 October 2008. (6) Section 32V, as in force immediately before the commencement of section 6 of the **State Taxation Acts Amendment Act 2008**, continues to apply to a relevant transaction (within the meaning of section 32V) if the date of the relevant transaction is before 1 October 2008. (7) Section 38A applies to a declaration of trust or transfer of dutiable property that occurs on or after 6 May 2008. (8) Division 4A of Part 5 of Chapter 2, as amended by section 9 of the **State Taxation Acts Amendment Act 2008** applies to a PPR transfer of dutiable property being an estate in fee simple in land if the contract for purchase of the land was entered into on or after 6 May 2008. (9) Sections 59 and 60, as amended by section 10 of the **State Taxation Acts Amendment Act 2008**, apply to a transfer to an eligible pensioner of dutiable property being an estate in fee simple in land if the contract for sale of the land was entered into on or after 6 May 2008. (10) Sections 62 and 63, as amended by section 11 of the **State Taxation Acts Amendment Act 2008**, apply to a transfer to an eligible first home owner of dutiable property being an estate in fee simple in land if the contract for sale of the land was entered into on or after 6 May 2008. (11) A taxpayer is entitled to a refund of any duty paid on or after 6 May 2008 that is not payable because of subclause (3), (4), (7), (8), (9) or (10). Sch. 2 cl. 28 inserted by No. 84/2008 s. 13. 28 State Taxation Acts Further Amendment Act 2008 (1) Part 4A of Chapter 2, as amended by Division 1 of Part 2 of the **State Taxation Acts Further Amendment Act 2008**, applies to a transfer resulting from a sale contract that was entered into, or an option that was granted, on or after the commencement of that Division 1. (2) Part 4A of Chapter 2, as in force immediately before the commencement of Division 1 of Part 2 of the **State Taxation Acts Further Amendment Act 2008**, continues to apply to a transfer resulting from a sale contract that was entered into, or an option that was granted, before that commencement. (3) Section 55, as amended by section 9 of the **State Taxation Acts Further Amendment Act 2008**, applies to a transaction taking place on or after 15 June 2005. (4) A taxpayer is entitled to a refund of any duty paid that is not payable because of subclause (3). (5) A person who, immediately before 1 January 2009, was an approved agent under section 94 of the **Livestock Disease Control Act 1994** is deemed on and after that day to be registered as an approved agent under section 248A. (6) The number assigned by the Commissioner under section 94 of the **Livestock Disease Control Act 1994** to a person who, immediately before 1 January 2009, was an approved agent under that section is deemed on and after that day to be the number assigned to the person for the purposes of section 248A. Sch. 2 cl. 29 inserted by No. 28/2011 s. 18. 29 State Taxation Acts Amendment Act 2011—section 63B Anything done or omitted to be done under this Act or the **First Home Owner Grant Act 2000** in respect of a dutiable transaction occurring on or after 1 July 2010 and before the commencement of section 18 of the **State Taxation Acts Amendment Act 2011**, that would have been validly done or omitted to be done had section 63B as amended by section 17 of the **State Taxation Acts Amendment Act 2011** been in force at that time, is taken to have been validly done or omitted. Sch. 2 cl. 30 inserted by No. 28/2011 s. 16. 30 State Taxation Acts Amendment Act 2011—Division 5 of Part 5 of Chapter 2 (1) Division 5 of Part 5 of Chapter 2, as amended by Division 2 of Part 2 of the **State Taxation Acts Amendment Act 2011**, applies to a transfer to an eligible pensioner, within the meaning of that Division as in force immediately after 1 July 2011, of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into on or after 1 July 2011. (2) Division 5 of Part 5 of Chapter 2, as in force immediately before 1 July 2011, continues to apply to a transfer to an eligible pensioner, within the meaning of that Division as in force immediately before 1 July 2011, of dutiable property being an estate in fee simple in land if the contract of sale of the land was entered into on or before 30 June 2011. (3) A taxpayer is entitled to a refund of any duty paid on or after 1 July 2011 that is not payable because of subclause (1) or (2). Sch. 2 cl. 31 inserted by No. 38/2012 s. 12.