103Extension of period for occupancy for entitlement to first home

103 Extension of period for occupancy for entitlement to first home owner concession and principal place of residence rebate ......... 114 104 Acquisition of interest by transfer of shares ................................. 115

Stamp Duty Act 1978 vi Part 9 Transitional matters for Revenue Legislation Amendment Act 2011 105 Occupancy requirements – Commissioner may reassess earlier conveyance ...................................................................... 115 Part 10 Transitional matters for Revenue and Other Legislation Amendment Act 2012 106 Changes to home incentive schemes under Part 5, Division 2 .... 116 Part 11 Transitional matters for Revenue and Other Legislation Amendment Act 2015 107 Definition...................................................................................... 117 108 Application of section 4A ............................................................. 117 109 Changes to the definition of senior, pensioner and carer concession in section 88.............................................................. 118 110 Changes to life insurance provisions ........................................... 118 Part 12 Transitional matters for Stamp Duty Amendment (First Home Owner Discount) Act 2016 111 First home owner discount........................................................... 119 Part 13 Transitional matters for Stamp Duty Amendment Act 2016 112 Change to first home owner discount .......................................... 119 113 No multiple concessions .............................................................. 120 Part 14 Transitional matters for Revenue Legislation Amendment Act 2018 114 Changes to resource interest provisions ..................................... 120 Part 15 Transitional matters for Revenue Legislation Amendment Act 2019 115 Transitional matters for Revenue Legislation Amendment Act 2019 ...................................................................................... 121 Part 16 Transitional matters for Stamp Duty Amendment Act 2023 116 Changes to dutiable property....................................................... 121

Stamp Duty Act 1978 vii