38Amendments to principal place of residence exemption

#### 38 Amendments to principal place of residence exemption 38 Amendments to principal place of residence exemption > > (1) The amendment made to section 3A of this Act by the [State Revenue Legislation Further Amendment Act 2005](/view/html/repealed/current/act-2005-111) has effect as if it had commenced on 31 December 2003 and accordingly extends to the assessment of any land tax payable for the land tax year commencing on 1 January 2004 or 1 January 2005. > > > (2) The amendments made to clause 8 of Schedule 1A to this Act by the [State Revenue Legislation Further Amendment Act 2005](/view/html/repealed/current/act-2005-111) have effect as if those amendments had commenced on 31 December 2004 and accordingly extend to the assessment of any land tax payable for the land tax year commencing on 1 January 2005. > > > (3) Anything done or omitted to be done before the date of assent to the [State Revenue Legislation Further Amendment Act 2005](/view/html/repealed/current/act-2005-111), that would have been validly done or omitted if the amendments made to section 3A and clause 8 of Schedule 1A to this Act had been in force at the time that it was done or omitted, is taken to have been validly done or omitted.