282AImposition of foreign purchaser additional duty

282A Imposition of foreign purchaser additional duty (a) a foreign purchaser duty event occurred; and (b) duty was purportedly charged on the foreign purchaser duty event at the rate set out in section 18A or 28A that applied at the relevant time; and (c) the duty was purportedly payable on or after 1 January 2018 and before 8 April 2024; and (d) the purported charging of duty on the foreign purchaser duty event was invalid only because the provisions of this Act that purportedly charged the duty were to any extent invalid or inoperative under section 109 of the Constitution of the Commonwealth because of an inconsistency with a provision of an agreement given the force of law by section 5(1) of the International Tax Agreements Act 1953 of the Commonwealth. (2) Duty is charged on the foreign purchaser duty event. (3) The liability for duty charged under subsection (2) on a foreign purchaser duty event is taken to have arisen, and to have always arisen, at the same time as liability for the purported duty on the foreign purchaser duty event would have arisen if the purported duty had been validly charged. (4) The duty charged under subsection (2) on a foreign purchaser duty event is payable by, and is taken to have always been payable by, the person who would have been liable for the purported duty on the foreign purchaser duty event if the purported duty had been validly charged. (5) The amount of duty payable under subsection (2) on a foreign purchaser duty event is the same amount, and is taken to have always been the same amount, as the amount of duty that would have been payable on the foreign purchaser duty event if the purported duty had been validly charged. (6) The rights and liabilities of a person in relation to duty charged under subsection (2) on a foreign purchaser duty event are taken to be, and to have always been, the same as if the purported duty on the foreign purchaser duty event had been validly charged. (7) Any act or thing done or omitted to be done by a person in relation to a foreign purchaser duty event referred to in subsection (1) or the purported duty on the foreign purchaser duty event has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to duty charged under subsection (2). (8) In this section— ***foreign purchaser duty event*** means an event or circumstance that, if not for the inconsistency referred to in subsection (1)(d), would have resulted in— (a) duty being payable under section 18A at the rate set out in that section; or (b) duty being chargeable under Chapter 2 or 3 at the rate set out in section 28A; ***purported duty***, in relation to a foreign purchaser duty event, means duty referred to in subsection (1) that was purportedly charged on the foreign purchaser duty event.