6The *Revenue Laws Amendment (Tax Relief) Act 2004* Pt. 4 reads as follows:

6 The Revenue Laws Amendment (Tax Relief) Act 2004 Pt. 4 reads as follows:

Part 4 — Reassessment

20. Certain instruments to be assessed again

Commissioner means the Commissioner of State Revenue appointed in accordance with the Taxation Administration Act 2003 section 6;

duty means duty payable under the Stamp Act 1921;

former provisions means the provisions of the Stamp Act 1921 that are amended by the Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004 Part 4, as those provisions were enacted immediately before 29 October 2004;

instrument means a conveyance or transfer of property or a contract, agreement or other instrument that is chargeable with duty as a conveyance or transfer of property;

new provisions means the provisions of the Stamp Act 1921 as amended by the Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004 Part 4.

(2) The Commissioner must make an assessment under the new provisions of the duty on any instrument —

(a) which was first executed on or after 29 October 2004; and

(b) on which duty has been assessed under the former provisions.

(3) Subsection (2) does not authorise the Commissioner to make an assessment under the new provisions of the duty on an instrument to the extent (if any) to which the former provisions apply in relation to it under the Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004 section 9(2)(b).

(4) The Taxation Administration Act 2003 sections 18 and 54(1)(a) apply in relation to an assessment under subsection (2) as if it were a reassessment under section 16 of that Act.

7 The amendment in the Duties Legislation Amendment Act 2008 s. 46 is not included because the section it sought to amend had been replaced by the Revenue Laws Amendment Act (No. 2) 2008 s. 7 before the amendment was to come into operation.

Defined terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined term Provision(s)

Additional rent 104B(2)

additional rent 104B(3)

address Gl. cl. 1

affected return 135E(1)