QLDIn ForceAct
Duties Act 2001
sec.661Application of amendments relating to s 105
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### sec.661 Application of amendments relating to s 105
Sections 105 and 105A as amended or inserted by the Duties and Other Legislation Amendment Act 2016 apply to a dutiable transaction only if liability for transfer duty arises on or after the commencement.
Section 105 as in force before the commencement continues to apply to a dutiable transaction for dutiable property used to carry on particular family businesses of primary production if the liability for transfer duty arose before the commencement.
s 661 ins 2016 No. 37 s 11
(sec.661-ssec.1) Sections 105 and 105A as amended or inserted by the Duties and Other Legislation Amendment Act 2016 apply to a dutiable transaction only if liability for transfer duty arises on or after the commencement.
(sec.661-ssec.2) Section 105 as in force before the commencement continues to apply to a dutiable transaction for dutiable property used to carry on particular family businesses of primary production if the liability for transfer duty arose before the commencement.