sec.675Retrospective effect of definition defined relative

### sec.675 Retrospective effect of definition defined relative The new definition applies, and is taken to have applied, in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2018. Subsection (3) applies in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2017 but before 23 May 2018 (the relevant period ). The former definition is, in relation to a person, taken to have included— a child of an aunt or uncle of the person; and the spouse of a person mentioned in paragraph (a). In this section— former definition means schedule 6, definition defined relative as in force during the relevant period. new definition means schedule 6, definition defined relative as amended by the Royalty Legislation Amendment Act 2020 . s 675 ins 2020 No. 30 s 4B (sec.675-ssec.1) The new definition applies, and is taken to have applied, in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2018. (sec.675-ssec.2) Subsection (3) applies in relation to a dutiable transaction for which liability for transfer duty arose on or after 23 May 2017 but before 23 May 2018 (the relevant period ). (sec.675-ssec.3) The former definition is, in relation to a person, taken to have included— a child of an aunt or uncle of the person; and the spouse of a person mentioned in paragraph (a). (sec.675-ssec.4) In this section— former definition means schedule 6, definition defined relative as in force during the relevant period. new definition means schedule 6, definition defined relative as amended by the Royalty Legislation Amendment Act 2020 . - (a) a child of an aunt or uncle of the person; and - (b) the spouse of a person mentioned in paragraph (a).