WAIn ForceAct
Stamp Act 1921
22The *Revenue Laws Amendment (Assessment) Act 2000* s. 6(2) and 8(2), (3) and (4) read as follows:
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22 The *Revenue Laws Amendment (Assessment) Act 2000* s. 6(2) and 8(2), (3) and (4) read as follows:
“
6. Section 75JB amended and transitional provision
(2) In the event of a cessation of ownership or control referred to in section 75JB(5f)(a) or (b) of the Stamp Act 1921 as inserted by subsection (1) taking place on or after 25 May 2000 and before this Act receives the Royal Assent, the notification required by section 75JB(5f)(c) of that Act is to be given within one month after this Act receives the Royal Assent.
8. Section 75JDA inserted and transitional provision
(2) In subsections (3) and (4) —
**“transitional period”** means the period beginning on 25 October 1999 and ending when subsection (1) comes into operation.
(3) If an exemption under section 75JB of the *Stamp Act 1921* has been granted during the transitional period and the Commissioner is of the opinion that it would not have been granted if subsection (1) had come into operation on 25 October 1999, the claw‑back under Part IIIBAAA of that Act applies.
(4) Section 75JDA(4) of the *Stamp Act 1921* does not apply to a requirement under section 75JC(5) of that Act if the determination under section 75JC was made during the transitional period.
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