QLDIn ForceAct
Duties Act 2001
sec.547Particular references to related persons
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### sec.547 Particular references to related persons
Subsection (2) applies if, for imposing duty on an instrument or transaction, it is necessary to take into account a transaction or other arrangement entered into before the commencement day by or in relation to a related person of another person.
A reference in this Act to a related person of another person is taken to be a reference to a related person of the other person within the meaning of section 56FA(3) of the repealed Act.
(sec.547-ssec.1) Subsection (2) applies if, for imposing duty on an instrument or transaction, it is necessary to take into account a transaction or other arrangement entered into before the commencement day by or in relation to a related person of another person.
(sec.547-ssec.2) A reference in this Act to a related person of another person is taken to be a reference to a related person of the other person within the meaning of section 56FA(3) of the repealed Act.