DUTIES ACT 1997 - SECT 132 When does a liability for duty arise?
DUTIES ACT 1997 - SECT 132
When does a liability for duty arise?132 When does a liability for duty arise?
A liability for duty charged by this Part arises when a land use entitlement is acquired by an allotment of shares or an issue of units to any person otherwise than in circumstances to which Part 5 applies.