New South Wales Consolidated Acts

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DUTIES ACT 1997 - SECT 12

When does a liability for duty arise?

12 When does a liability for duty arise?

(1) A liability for duty charged by this Chapter arises when a transfer of dutiable property occurs.
(2) However, if a transfer of dutiable property is effected by a written instrument, liability for duty charged by this Chapter arises when the instrument is first executed.



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