112Change to first home owner discount

112 Change to first home owner discount before 1 September 2016, of the same or substantially similar

Part 14 Transitional matters for Revenue Legislation Amendment Act 2018 Stamp Duty Act 1978 120 1 September 2016, to purchase the same or substantially (c) the conveyor had an option, granted before 1 September 2016, to require the conveyees to purchase the same or substantially similar land. (2) If this section applies to a conveyance, the conveyance is taken, for the first home owner discount, to have been first executed before Note for section 112 The first home owner discount is provided for in section 89AA. One of the determining factors for the discount is the date on which a conveyance was first executed – see section 88(1), definition first home owner discount.