87L   Relevant dates for eligibility

(1)  The following agreements or transfers are eligible for consideration under the scheme:

(a)  agreements for sale or transfer of dutiable property entered into on or after 1 July 2010 and before 1 July 2012,

(b)  transfers of dutiable property that occur on or after 1 July 2010 and before 1 July 2012 (other than transfers made in conformity with an agreement for sale or transfer entered into before 1 July 2010).

(2)  An agreement for the sale or transfer of dutiable property is not eligible if:

(a)  it replaces an agreement made before 1 July 2010, and

(b)  the replaced agreement was an agreement for the sale or transfer of substantially the same dutiable property.