Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An applied law does not have effect in relation to an amount that would (apart from this subsection) have become due for payment before 6 October 1997 under the applied law.
(2) In determining whether an amount is or was payable under an applied law, it must be assumed that all obligations of any relevant person that arose before 6 October 1997 have been fully and promptly complied with.
(3) An applied law does not have effect in relation to an amount that would (apart from this subsection) have become due for payment as stamp duty on an instrument made before 6 October 1997.
(4) In determining whether an amount is or was payable under an applied law relating to stamp duty, it must be assumed that:
(a) all relevant instruments made before 6 October 1997 were lodged for assessment of stamp duty; and
(b) the stamp duty (if any) on those instruments was assessed and paid.