35The *Stamp Amendment Act 2005* s. 8 and 10(2) read as follows:

35 The *Stamp Amendment Act 2005* s. 8 and 10(2) read as follows: “ 8. Retrospective effect of certain provisions (1) A person who was a dealer at any time during the retrospective period is to be treated, in respect of the person’s liability to duty under Part IIIC during that period, as if Part IIIC included a provision to the effect of the *Stamp Act 1921* section 76D(5a) (excluding paragraph (b)) as inserted by section 5(1) of this Act. (2) Despite the *Taxation Administration Act 2003* section 17, the Commissioner may make any assessment or reassessment necessary to give effect to subsection (1). (3) For the purposes of assessing or reassessing the liability, at a particular time during the retrospective period, of a person who was a dealer at that time — (a) a reference in subsection (1) to Part IIIC is a reference to the *Stamp Act 1921* Part IIIC as in force at that time; and (b) a reference to a dealer in subsection (1) is a reference to a dealer as defined in the *Stamp Act 1921* Part IIIC as in force at that time. **“assessment”** has the meaning given to that term in the *Taxation Administration Act 2003*; **“Commissioner”** has the meaning given to that term in the *Taxation Administration Act 2003*; **“reassessment”** has the meaning given to that term in the *Taxation Administration Act 2003*; **“retrospective period”** means the period beginning on 23 August 2000 and ending on the day before the day on which this Part comes into operation. 10. Section 86A and 86B inserted and application provision (2) The *Stamp Act 1921* sections 86A(1) and 86B(1) do not apply to mortgages (as defined in the *Stamp Act 1921* section 82) executed before 1 January 2006. ”.