Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019 (129 of 2019)
Schedule 3 Near-new dwelling interests
Part 2 Application and transitional provisions
12 Transitional - certificate given before commencement
(1) This item applies in relation to a near-new dwelling acquisition if the acquisition:
(a) occurred on or after 1 July 2017; and
(b) is covered by a residential land (near-new dwelling interests) certificate that was given to a person (the developer ) before the day this item commenced.
(2) The transitional fee period is the period:
(a) starting immediately after the developer was given the certificate; and
(b) ending at the end of the first reporting period that ends after 30 days following the day this item commenced.
(3) A reporting period is a 6 month period for the developer, within the meaning of subsection 113(3) of the Foreign Acquisitions and Takeovers Act 1975, as amended by Part 1 of this Schedule.
(4) Paragraph (b) of item 1 of the table in subsection 113(1) of the Foreign Acquisitions and Takeovers Act 1975, as amended by Part 1 of this Schedule, has effect as if the paragraph required the developer to pay a fee in relation to the certificate at the end of the transitional fee period.
(5) Subsection 113(2A) of the Foreign Acquisitions and Takeovers Act 1975, as amended by Part 1 of this Schedule, has effect as if the reference in that subsection to a 6 month period were a reference to the transitional fee period or any subsequent 6 month period (disregarding the definition of 6 month period in subsection 113(3) of that Act).