Duties Act 1997 No 123
Current version for 28 October 2014 to date (accessed 27 November 2014 at 11:09)

87ZAA   Replacement agreements—off the plan purchases

(1)  An application may be made under the scheme in relation to an off the plan purchase entered into on or after 1 July 2012 if the off the plan purchase replaces an off the plan purchase that was approved under the scheme.
(2)  The replacement off the plan purchase is taken to be eligible for consideration under the scheme, despite section 87L.
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