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 51. Provisions relating to exemptions for connected entities 427 52. Provisions about validated assessments 428 53. Application of s. 195B and 195 to acquisitions before commencement day 428 54. Provisions about derivative mining rights 428 Division 10 — Provisions relating to *Duties Amendment Act 2022* 55. Terms used 429 56. Application of amendments made by *Duties Amendment Act 2022* Part 2 430 57. Validation of certain reassessments and refunds of vehicle licence duty by CEO before commencement day 430 58. Application of amendments made by *Duties Amendment Act 2022* Part 3 431 59. Provisions relating to residential concession 431