📘 Duties Amendment Act (No. 2) 2011
033 of 2011Assented 12 September 2011
This Act amends the Duties Act 2008 to clarify the definition of 'land' for duty purposes, specifically including certain mining tenements and pipelines. It also includes transitional provisions for transactions affected by these changes during a specified period.
Impact
Mining companies and landowners involved in mining tenements and petroleum pipelines are affected. The changes clarify duty obligations and provide transitional arrangements for transactions occurring between December 24, 2010, and the Act's commencement.
Sectors
miningresources
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