DUTIES ACT 1997 - SECT 104Q
When does a liability for duty arise?
DUTIES ACT 1997 - SECT 104Q
When does a liability for duty arise?
104Q When does a liability for duty arise?
(1) Section 12 applies in respect of surcharge purchaser duty in the same way
as it applies in respect of duty charged by Chapter 2.
(2) For that purpose,
references in section 12 are to be read as follows-- (a) a reference to duty
charged by Chapter 2 is to be read as a reference to surcharge purchaser duty,
(b) a reference to dutiable property is to be read as a reference to
residential-related property,
(c) a reference to a dutiable transaction is to
be read as a reference to a surcharge duty transaction.
