Subdiv 7General

Subdivision 7 — General

25. Some references to duty include stamp duty 414

26. Application of some Ch. 8 provisions 415

27. Regulations 415

28. Stamp Act 1921, references to 415

Division 4 — Provisions for Revenue Laws Amendment Act 2010 section 5

31. Terms used 416

32. Certain relevant reconstruction transactions 416

Division 5 — Provisions for Duties Amendment Act (No. 2) 2011

33. Term used: relevant period 417

34. When transfer duty deemed to arise in certain cases 417

35. When landholder duty deemed to arise in certain cases 418

Division 6 — Provisions for Revenue Laws Amendment Act 2013 Part 2

36. Interim assessments 418

Division 7 — Provisions for Taxation Legislation Amendment Act 2015

37. Terms used 419

38. Duty on certain relevant acquisitions 419

Division 8 — Provisions for Duties Amendment (Additional Duty for Foreign Persons) Act 2018

39. Terms used 420

40. When Ch. 3A Pt. 2 starts to apply 420

41. Agreements entered into before 1 January 2019 420

42. Declaration of trusts made before 1 January 2019 420

43. Other transactions before 1 January 2019 421

44. When Ch. 3A Pt. 3 starts to apply 422

45. Application of some Ch. 8 provisions 422

Division 9 — Provisions for Revenue Laws Amendment Act 2019

46. Terms used 423

47. Application of amendments made by Revenue Laws Amendment Act 2019 424

48. Definition of land taken always to have included pastoral leases 424

49. Validation of administration agreements entered into before commencement day 425

50. Transfers of vehicle licences between spouses between 1 July 2014 and commencement day 425