Part 6AOff‑the‑plan concession for transfer duty and foreign transfer duty

Chapter 6A — Off‑the‑plan concession for transfer duty and foreign transfer duty 266E. Terms used 364 266F. Concessional pre‑construction agreement 365 266FA. Concessional under construction agreement 368 266G. New dwelling 370 266H. Concession day for agreement 371 266I. Unadjusted duty amount for agreement 372 266J. Determining when development for subdivision of land commences and is completed 372 266K. Reduction of duty on concessional off‑the‑plan agreement 373 266L. Concession amount 373 266M. Concession amount for concessional off‑the‑plan agreement relating to 2 or more properties 378 266N. Aggregation of transactions 379 266O. Application for off‑the‑plan concession 380 Chapter 7 — General anti‑avoidance provisions 267. Term used: scheme 382 268. Tax avoidance scheme M, MC 382 269. Deciding whether proposed scheme would be disregarded under s. 270 383 270. Certain tax avoidance schemes, Commissioner may disregard 386 271. Statement in relation to determination 387