Stamp Duty Act 1978
8February 2019, to purchase the land to which the
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8 February 2019, to purchase the land to which the conveyance relates or substantially similar land; or (c) the conveyor had an option, granted before 8 February 2019, to require the conveyees to purchase the land to which the conveyance relates or substantially similar land. relevant amendments means the amendments made to this Act by Part 4 of the Revenue Legislation Amendment Act 2019. Part 16 Transitional matters for Stamp Duty Amendment Act 2023 116 Changes to dutiable property (1) The provisions of this Act as in force immediately before 9 May 2023 apply to a conveyance of dutiable property if: (a) the conveyance was first executed before that date; or (b) the conveyance replaces an earlier conveyance, first executed before that date, of the same or substantially similar dutiable
Stamp Duty Act 1978 122 (c) a person entered into an agreement or option, before that date, to purchase the dutiable property to which the conveyance relates or substantially similar dutiable (d) a person had an option, granted before that date, to require another person to purchase the dutiable property to which the conveyance relates or substantially similar dutiable property. (2) In subsection (1): conveyance has the meaning in section 4 as in force immediately before 9 May 2023. dutiable property has the meaning in section 4 as in force immediately before 9 May 2023. Part 17 Transitional matters for Revenue Legislation Amendment Act 2025