Part 10Transitional matters for Revenue and Other Legislation Amendment Act 2012

Part 10 Transitional matters for Revenue and Other Legislation Amendment Act 2012 Stamp Duty Act 1978 116 (b) reassess duty on the conveyance under the Taxation Administration Act 2007; as if the occupancy amendments had commenced before the conveyance occurred. home incentive concession or rebate means any of the following, or a corresponding concession or rebate under an earlier enactment: (a) the first home owner concession; (b) the senior, pensioner and carer concession; (c) the principal place of residence rebate. occupancy amendments means the amendments made by sections 9, 10 and 11 of the Revenue Legislation Amendment Act 2011. occupancy requirement, for a conveyance of land, means a requirement that a conveyee: (a) occupy a home on the land as the conveyee's principal place of residence; or (b) commence to occupy a home on the land as the conveyee's principal place of residence within a particular period; or (c) occupy a home on the land as the conveyee's principal place of residence for a particular period. (4) A term defined in section 88 for Part 5, Division 2 has the same meaning in this section. Part 10 Transitional matters for Revenue and Other Legislation Amendment Act 2012