Document ID: chunk:federal_register_of_legislation:F2024C01252:reg:67:p1
Version: federal_register_of_legislation:F2024C01252
Segment Type: reg
Provision Reference: reg 67 (pt 1/3)
Character Range: 88123–91054

67  Application of amendments
 (1) Subject to subsection (2), the amendments of this instrument made by the amending Act apply in relation to fees that become payable on or after the commencement of those amendments.
 (2) To the extent the amendments made by the amending Act relate to vacancy fees, the amendments apply in relation to vacancy years starting on or after the commencement of those amendments, whether the dwelling in respect of which a fee is payable is acquired before, on or after that commencement.
Note: Vacancy fees are payable in relation to residential land acquired on or after 7.30 pm on 9 May 2017: see item 12 of Schedule 3 to the Treasury Laws Amendment (Housing Tax Integrity) Act 2017.
 (3) To avoid doubt, if the amending Act commences after 1 July 2024, the indexation required by subsection 59(2) of the Foreign Acquisitions and Takeovers Fees Imposition Regulations 2020, as amended by the amending Act, applies on the first 1 July that occurs after that commencement.
 (4) In this section:
amending Act means the Foreign Acquisitions and Takeovers Fees Imposition Amendment Act 2024.

Endnotes

Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes
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Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be