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Duties Act 2001
sec.549References in Acts or documents
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### sec.549 References in Acts or documents
In an Act or document—
a reference to the repealed Act is, if the context permits, taken to be a reference to this Act; and
a reference to stamp duty is, if the context permits, taken to be a reference to—
if the reference is made in relation to a particular instrument or transaction—the duty under this Act applicable to the instrument or transaction; or
otherwise—duty under this Act.
A reference in this Act to a particular type of duty for the imposition or assessment of, or a deduction or credit for, the duty includes a reference to stamp duty under the repealed Act.
Also, a reference in another Act to duty, or a particular type of duty, is, if the context permits, taken to be a reference to stamp duty under the repealed Act.
A reference in this Act to a dutiable transaction or relevant acquisition is, if the context permits, taken to be a reference to an instrument chargeable with or exempt from stamp duty under the repealed Act that gives effect to or evidences an equivalent transaction or acquisition.
(sec.549-ssec.1) In an Act or document— a reference to the repealed Act is, if the context permits, taken to be a reference to this Act; and a reference to stamp duty is, if the context permits, taken to be a reference to— if the reference is made in relation to a particular instrument or transaction—the duty under this Act applicable to the instrument or transaction; or otherwise—duty under this Act.
(sec.549-ssec.2) A reference in this Act to a particular type of duty for the imposition or assessment of, or a deduction or credit for, the duty includes a reference to stamp duty under the repealed Act.
(sec.549-ssec.3) Also, a reference in another Act to duty, or a particular type of duty, is, if the context permits, taken to be a reference to stamp duty under the repealed Act.
(sec.549-ssec.4) A reference in this Act to a dutiable transaction or relevant acquisition is, if the context permits, taken to be a reference to an instrument chargeable with or exempt from stamp duty under the repealed Act that gives effect to or evidences an equivalent transaction or acquisition.
- (a) a reference to the repealed Act is, if the context permits, taken to be a reference to this Act; and
- (b) a reference to stamp duty is, if the context permits, taken to be a reference to— (i) if the reference is made in relation to a particular instrument or transaction—the duty under this Act applicable to the instrument or transaction; or (ii) otherwise—duty under this Act.
- (i) if the reference is made in relation to a particular instrument or transaction—the duty under this Act applicable to the instrument or transaction; or
- (ii) otherwise—duty under this Act.
- (i) if the reference is made in relation to a particular instrument or transaction—the duty under this Act applicable to the instrument or transaction; or
- (ii) otherwise—duty under this Act.