DUTIES ACT 1997 - SECT 104W When must surcharge purchaser duty be paid?
DUTIES ACT 1997 - SECT 104W
When must surcharge purchaser duty be paid?104W When must surcharge purchaser duty be paid?
(cf section 17)
A tax default does not occur for the purposes of the
Taxation Administration Act 1996 if surcharge purchaser duty is paid within 3
months after the liability to pay the duty arises.