23The *Stamp Amendment Act (No. 3) 2000* s.21 reads as follows:

23 The *Stamp Amendment Act (No. 3) 2000* s.21 reads as follows: “ 21. Transitional **“amended provisions”** means the provisions of Part IIIBA and sections 32, 73DA, 75HA, 75I and 75J of the *Stamp Act 1921* as enacted after the coming into operation of this Act; **“existing provisions”** means the provisions of Part IIIBA and sections 32, 73DA, 75HA, 75I and 75J of the *Stamp Act 1921* as enacted before the coming into operation of this Act. (2) Subject to subsection (3), the existing provisions continue to apply to and in relation to an acquisition of an interest in a corporation that occurred before 10 August 2000 and the amended provisions do not apply to it. (3) Subsection (2) does not affect the operation of the amended provisions in relation to an acquisition of an interest that occurred before 10 August 2000 in so far as those provisions have effect for the purpose of determining whether an acquisition that occurred on or after 10 August 2000 is a relevant acquisition for the purposes of those provisions. (a) a legally enforceable agreement in writing was executed before 10 August 2000; (b) that agreement created before 10 August 2000 an entitlement to an interest in a corporation; and (c) that entitlement resulted or results in that interest being acquired on or after 10 August 2000 but before 1 January 2001, the acquisition of that interest is to be regarded for the purposes of subsections (2) and (3) as having occurred before 10 August 2000. (5) Despite section 76AG(3) or 76AN(2), as the case may be, of the amended provisions, if — (a) an acquisition of an interest in a corporation occurred on or after 10 August 2000 but before this Act receives the Royal Assent; (b) a statement has to be lodged under section 76AG or 76AN in respect of that acquisition because of the operation of the amended provisions; and (c) the existing provisions would not have required such a statement to be lodged, the statement may be lodged at any time before the end of the period of 3 months after the day on which this Act receives the Royal Assent. ”. 24 Between 16 May 2002 and 30 June 2002, the amendments in Part 4 of the *Stamp Amendment (Budget) Act 2002* operated in relation to policies of insurance issued under the *Motor Vehicle (Third Party Insurance) Act 1943* that — (a) were effected or renewed on or after 16 May 2002 but before 1 July 2002; and (b) are valid for a period commencing on or after 1 July 2002. See section 2(4) of the *Stamp Amendment (Budget) Act 2002*.