Subdiv 1ATransfers to facilitate subdivision of land

Subdivision 1A — Transfers to facilitate subdivision of land 120A. Transfers to facilitate subdivision of land 171 120B. Land retained by transferee following transfer to facilitate subdivision 172 120C. Transfers to facilitate subdivision: failure to lodge subsequent transfer within 5 years 173 120D. Subdivisions of land excluded from s. 120A and 120B 173 120E. References to transfer of land back to person 174 Subdivision 2 — Certain superannuation transactions 121. Terms used 174 122. Relevant superannuation transactions for consideration 175 123. Subsequent liability in certain circumstances 176 124. Some transfers etc. of dutiable property to superannuation fund without consideration 177 125. Transfer from one superannuation fund to another 178 126. Some transfers etc. of dutiable property between trustees and custodians of superannuation funds 179 127. Some transfers etc. of dutiable property from superannuation fund to member, dependant or representative 180 Subdivision 3 — Transactions related to the break‑up of a marriage or de facto relationship 128. Terms used 181 129. References to matrimonial instrument 182 130. References to de facto relationship instrument 183 131. Transactions in accordance with matrimonial instrument or de facto relationship instrument 183 132. Reassessment of transaction if s. 131 becomes applicable 184 133. Evidence as to marriage or de facto relationship 185 Subdivision 4 — Other transactions 134. Some transfers etc. of certain lots under planning scheme 185 136. Business licences held under *Fish Resources Management Act 1994* 186 137. Transfers etc. to change joint tenancy to tenancy in common etc. 186 138. Transactions to correct clerical errors in previous dutiable transactions 186 139. Some transactions involving deceased estates 187 139A. Some transfers and vestings under orders made under *Guardianship and Administration Act 1990* 188 140. Prescribed dutiable transactions 189 Division 3 — First home owner concessions 141. Terms used 189 142A. Concessional first home owners 191 142. First home owner concessional transactions 192 143. First home owner concessional rate of duty 193 144. Application for first home owner concessional rate of duty 194 145. Subsequent liability in certain circumstances 195 146. Other provisions about first home owner concessions 196 Division 4 — Residential or business concessions 147. Concessional rates for transactions referred to in *Stamp Act 1921* s. 75AE 197 Chapter 3 — Landholder duty 148. Terms used 198 149. Determining entitlement to land assets and chattels 199 149A. Determining entitlement to land assets: fixtures and mining tenement fixtures 200 150. Unencumbered value of land assets or chattels 201 Part 2 — Imposition of landholder duty 151. Landholder duty imposed 201 Part 3 — Certain key concepts defined and related provisions 152. References to entity 202 153. References to interest in landholder or other entity 202 153A. References to interest in, or held by, trustee of discretionary trust 203 153B. References to interest in, or held by, partnership 204 154. Calculating interest in entity 204 154A. Calculating total direct or indirect interest in entity 206 154B. Determining interest in entity: uncompleted agreements 207 Part 4 — Landholders to which this Chapter applies 155. Which entities are landholders 207 156. Which entities are linked to an entity 209 156A. Linked entities: acquisitions forming one arrangement 210 157. Value of land assets of linked entity for s. 155 212 Part 5 — Acquisitions to which this Chapter applies Division 1 — Means by which interest acquired 160. How person acquires interest in entity 212 160A. Acquisition of interest by merger of corporations 213 Division 2 — Relevant acquisitions of interests in landholders Subdivision 1 — Definitions 161. Term used: significant interest 213 162. Related persons for s. 163 214 Subdivision 2 — Relevant acquisitions 163. Relevant acquisitions 216 Subdivision 3 — Exempt acquisitions 165. Term used: acquisition 217 166. Effect of acquisition being exempt 217 167. Exemption or reduction of duty if nominal duty would be chargeable on transfer 218 168. Exemption or reduction of duty if transfer duty would not be chargeable 219 169. Exemption if acquisition is dutiable under s. 67 220 170. Exemption relating to approved arrangements with creditors under Corporations Act 221 171. Exemption of acquisition by family member of interest in landholder engaged in primary production 221 Subdivision 4 — Further provisions in respect of exemptions under section 171 172. Calculation of duty where some land assets of landholder not used for primary production 222 173. Reversal of exemption where certain changes made to discretionary trust 223 174. No exemption where interest transferred within 5 years 225