QLDIn ForceAct
Duties Act 2001
sec.676Retrospective effect of new s 124
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### sec.676 Retrospective effect of new s 124
New section 124(d) applies, and is taken to have applied from 3 April 2017, in relation to a vesting of dutiable property, on or after that date, under the Succession Act 1981 , section 45.
New section 124(e) applies, and is taken to have applied from 6 August 2019, in relation to a vesting of dutiable property, on or after that date, under the Aboriginal and Torres Strait Islander Land Holding Act 2013 , section 69A.
In this section—
new section 124 means section 124 as amended by the Revenue Legislation Amendment Act 2022 .
s 676 ins 2022 No. 14 s 8
(sec.676-ssec.1) New section 124(d) applies, and is taken to have applied from 3 April 2017, in relation to a vesting of dutiable property, on or after that date, under the Succession Act 1981 , section 45.
(sec.676-ssec.2) New section 124(e) applies, and is taken to have applied from 6 August 2019, in relation to a vesting of dutiable property, on or after that date, under the Aboriginal and Torres Strait Islander Land Holding Act 2013 , section 69A.
(sec.676-ssec.3) In this section— new section 124 means section 124 as amended by the Revenue Legislation Amendment Act 2022 .