Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2023 (NO. 47 OF 2023)

TABLE OF PROVISIONS

           Long Title

   1.      Name of Act  
   2.      Commencement  
   3.      Legislation amended  
   4.      Section 57 heading  
   5.      New division 2.5.2A  
   6.      Section 76A  
   7.      Definitions—pt 3.2  
   8.      New section 80A  
   9.      How person acquires an interest in a landholder—pt  
   10.     New section 90D  
   11.     New section 94A  
   12.     Duty concession—acquisitions securing financial  
   13.     Declaration required if business transferred  
   14.     When does liability for duty arise?  
   15.     Division 3.7.1  
   16.     Division 3.7.2 heading  
   17.     Objections  
   18.     Dictionary, note 2  
   19.     Dictionary, new definition of chapter 3 property  
   20.     Dictionary, definition of exchanging members  
   21.     Dictionary, new definition of financial institution  
   22.     Dictionary, definition of interposed trust  
   23.     Dictionary, definition of land  
   24.     Meaning of average unimproved value  
   25.     End of application of div 5.2  
   26.     New section 36 (2A)  
   27.     Schedule 1, section 1.1 heading  
   28.     Schedule 1, section 1.1 (1) and (2)  
   29.     Schedule 1, section 2.1A heading  
   30.     Schedule 1, section 2.1A (2) (a)  
   31.     Schedule 1, section 3.1 heading  
   32.     Schedule 1, section 3.1 (2) and (3)  
   33.     Rebate of levy  
   34.     Schedule 1, section 3.2 (5), definition of FES rebate  
   35.     Recovery of tax from mortgagee  
   36.     Recovery of tax from mortgagee of other land  
           ENDNOTES