Queensland Consolidated Acts Queensland Consolidated Acts(1) In an Act or document—
(a) a reference to the repealed Act is, if the context permits, taken to be a reference to this Act; and
(b) a reference to stamp duty is, if the context permits, taken to be a reference to—
(i) if the reference is made in relation to a particular instrument or transaction—the duty under this Act applicable to the instrument or transaction; or
(ii) otherwise—duty under this Act.
(2) A reference in this Act to a particular type of duty for the imposition or assessment of, or a deduction or credit for, the duty includes a reference to stamp duty under the repealed Act.
(3) Also, a reference in another Act to duty, or a particular type of duty, is, if the context permits, taken to be a reference to stamp duty under the repealed Act.
(4) A reference in this Act to a dutiable transaction or relevant acquisition is, if the context permits, taken to be a reference to an instrument chargeable with or exempt from stamp duty under the repealed Act that gives effect to or evidences an equivalent transaction or acquisition.