Former s 124ZAEA repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010. S 124ZAEA formerly read:
SECTION 124ZAEA TRANSFER BY WAY OF SECURITY
For the purpose of this Division, disregard an acquisition or disposal of property by way of the transfer of the property for the provision or redemption of a security. Consequently this Division applies as if the person who was the owner of the property before the transfer continues to be the owner after the transfer.