Div 8ARelevant acquisitions in certain corporations

Division 8A Relevant acquisitions in certain corporations and unit trust schemes entitled to land 56C Interpretation ................................................................................. 48 56CA Arrangement relating to certain entitlement ................................... 56 56CAA Acquisition of interest by share transfer ......................................... 57 56D Lodgement of statements by trustees............................................ 58 56K When statement to be lodged ........................................................ 59 56M Statement chargeable with duty .................................................... 61 56N Corporation to which Division applies ............................................ 64 56NA Linked entity .................................................................................. 64 56NB Unencumbered value of land of corporation .................................. 64 56P Meaning of relevant acquisition ..................................................... 65 56Q Interest and significant interest in corporation ............................... 66 56R How dutiable value determined ..................................................... 66 56S Liability for duty.............................................................................. 67 56T Unit trust schemes ......................................................................... 67 Division 8B Imposition of duty on statutory vesting and merger vesting of dutiable property 56W Duty on a statutory and merger vesting of dutiable property ......... 68 57 Owner to pay duty ......................................................................... 68 58 Registrar not to register unless duty paid ...................................... 69 59 Assessment of duty payable on motor vehicle certificate of registration ..................................................................................... 69 59A Refund of duty if sale of motor vehicle cancelled........................... 71

Stamp Duty Act 1978 iv 60 How duty denoted.......................................................................... 71 61 Exemption to be claimed in declaration ......................................... 71 Division 15 Transactions otherwise than by dutiable instruments 83B Payment of duty on statement in absence of dutiable instrument ...................................................................................... 71 83C Stamping of other instruments related to same transaction ........... 72 83E Aiding and abetting ........................................................................ 73 84 Assessment of duty on instruments ............................................... 73 85 Retaining and impounding of instruments ..................................... 73 86 Creation of memorandum for the purpose of assessment ............. 74 87 Exemption from duty on conveyance of family farming property to family members, family companies or family trusts ..... 75 88 Interpretation ................................................................................. 77 88A Application of Division ................................................................... 81 89 First home owner concession ........................................................ 82 89AA First home owner discount............................................................. 85 89AAB Territory home owner discount ...................................................... 88 89AAC Entitlement if eligible for first home owner grant and Territory home owner discount .................................................................... 93 89A Senior, pensioner and carer concession ....................................... 93 90 Principal place of residence rebate................................................ 96 90AA Meaning of qualifying home on and after 13 May 2014 ................. 99 90A Reassessments in relation to first home owner grant and senior, pensioner and carer concession or principal place of residence rebate .......................................................................... 100 90AB Reassessments in relation to first home owner grant and Territory home owner discount .................................................... 101 90B No multiple concessions .............................................................. 102 90C Interpretation ............................................................................... 102 90D Exemption for conveyance of residential land ............................. 103