Australian Capital Territory Numbered Acts

DUTIES AMENDMENT ACT 2007 (NO. 38 OF 2007) - SECT 4

substitute

4

grant of a long-term lease

(a)         for a long-term lease mentioned in section 10 (1) (d) or (da)—the leasehold interest; and (b)         for a long-term lease mentioned in section 10 (1) (db)—the extension or further extension mentioned in that section

the lessor

(a)         for a long-term lease mentioned in section 10 (1) (d) or (da)—when the lease is granted; and (b)     for a long-term lease mentioned in section 10 (1) (db)—when the lease is extended or further extended as mentioned in that section