114Changes to resource interest provisions

114 Changes to resource interest provisions (1) Subject to subsections (2) and (3), the amendments made to this Act by the Revenue Legislation Amendment Act 2018 apply in relation to any dutiable transaction that occurs on or after (2) Despite subsection (1), this Act, as in force immediately before 1 May 2018, continues to apply in relation to a dutiable transaction mentioned in subsection (1) that occurs on or after 1 May 2018, but before 1 July 2023, if the agreement in respect of the transaction, or the instrument effecting or evidencing the transaction, was first executed before 1 May 2018. (3) Despite subsection (1), the amendments made to this Act by the Revenue Legislation Amendment Act 2018 apply in relation to a dutiable transaction mentioned in Schedule 2, item 23(a)(i), that occurs on or after 1 July 2018.

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