sec.609Limitation period—particular retirement village arrangements

### sec.609 Limitation period—particular retirement village arrangements This section applies to duty imposed before the commencement day if— the duty was— transfer duty on the transfer, or agreement for the transfer, of residential land; or mortgage duty imposed on a mortgage over residential land; and the land was an accommodation unit in a retirement village; and on or after the commencement day, the transferee enters into a retirement village leasing arrangement for the unit. The limitation period for a reassessment of the duty does not apply. s 609 ins 2008 No. 75 s 9 (retro) (sec.609-ssec.1) This section applies to duty imposed before the commencement day if— the duty was— transfer duty on the transfer, or agreement for the transfer, of residential land; or mortgage duty imposed on a mortgage over residential land; and the land was an accommodation unit in a retirement village; and on or after the commencement day, the transferee enters into a retirement village leasing arrangement for the unit. (sec.609-ssec.2) The limitation period for a reassessment of the duty does not apply. - (a) the duty was— (i) transfer duty on the transfer, or agreement for the transfer, of residential land; or (ii) mortgage duty imposed on a mortgage over residential land; and - (i) transfer duty on the transfer, or agreement for the transfer, of residential land; or - (ii) mortgage duty imposed on a mortgage over residential land; and - (b) the land was an accommodation unit in a retirement village; and - (c) on or after the commencement day, the transferee enters into a retirement village leasing arrangement for the unit. - (i) transfer duty on the transfer, or agreement for the transfer, of residential land; or - (ii) mortgage duty imposed on a mortgage over residential land; and