DUTIES ACT 1997 - SECT 103 Reassessment of duty if undertaking not met
DUTIES ACT 1997 - SECT 103
Reassessment of duty if undertaking not met103 Reassessment of duty if undertaking not met
If a requirement of an undertaking from a transferee is not met, the Chief Commissioner may reassess the duty payable on the transfer as if this Division does not apply.