Victorian Current Acts Victorian Current ActsThe duty chargeable on a relevant acquisition to which section 83 applies made by an exchanging member in the course of, or as a result of, a roll‑over, is 10% of the duty that would otherwise be chargeable under this Act on the relevant acquisition if—
(a) the shares or units in the stapled entities to which the roll-over relates are listed; or
(b) the Commissioner is satisfied that the shares or units in the stapled entities to which the roll-over relates are intended to be listed within 3 years from the date of the relevant acquisition.
Ss 250DJ, 250DK inserted by No. 31/2008 s. 12, repealed by No. 17/2019 s. 30.
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Ch. 11 Pt 2 Div. 2 (Heading and ss 250E−250M) amended by Nos 113/2003 s. 5, 71/2004 s. 26, 36/2005 s. 21, 26/2007 s. 110(b), 31/2008 s. 13, 69/2011 s. 24, 38/2012 s. 11, repealed by No. 17/2019 s. 31.
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Ch. 11 Pt 3 (Heading) inserted by No. 113/2003 s. 6(a).
Part 3—Managed investment schemes