Document ID: chunk:federal_register_of_legislation:C2004A03388:body:0:p2
Version: federal_register_of_legislation:C2004A03388
Segment Type: other
Provision Reference: 
Character Range: 2321–4893

are transferred or hired or agreed to be transferred or hired (whether or not to the transferee of the Crown lease); or
        (ii) where the conveyance of the Crown lease and—
           (a) a transfer or hiring of; or
           (b) an agreement to transfer or hire,
      the chattels (whether or not to the transferee of the Crown lease) are, in the opinion of the Commissioner, reasonably capable of being regarded as one transaction.
"(2) In this section—
    (a) a reference to the conveyance of a Crown lease includes a reference to the grant of a Crown lease:
    (b) a reference to the transferee, in relation to the conveyance of a Crown lease, is a reference to the person to whom the lease is, or is to be, conveyed;
    (c) a reference to the hiring of chattels includes a reference to the grant or assignment of rights to use chattels; and
    (d) a reference to consideration given or agreed to be given in respect of the hiring of chattels is a reference to the total consideration

    given or agreed to be given in respect of the hiring of the chattels for the total period for which the hiring is likely to continue, notwithstanding that the hiring is expressed to be on a weekly, monthly or other periodical basis.".

Amendments of Schedule 1
4. Schedule 1 to the Principal Act is amended—
    (a) by omitting from paragraph (c) set out in column 3 of Item 4 "and" (last occurring);
    (b) by omitting paragraph (d) set out in column 3 of Item 4 and substituting the following paragraphs:
        "(d) $2.50 for every $100, and for any fractional part of $100, of the part of the value of the interest in the land transferred or agreed to be transferred that exceeds $60,000 but does not exceed $100,000; and
        (e) $3.50 for every $100, and for any fractional part of $100, of the part of the value of the interest in the land transferred or agreed to be transferred that exceeds $100,000";
    (c) by omitting from paragraph (c) set out in column 3 of Item 5 "and" (last occurring);
    (d) by omitting paragraph (d) set out in column 3 of Item 5 and substituting the following paragraphs:
        "(d) $2.50 for every $100, and for any fractional part of $100, of the part of the value of the interest in the land transferred or agreed to be transferred that exceeds $60,000 but does not exceed $100,000; and
        (e) $3.50 for every $100, and for any fractional part of $100, of the part of the value of the interest in the land transferred or agreed to be transferred that exceeds $100,000";
    (e) by omitting Item 6 and substituting