DUTIES ACT 1997 - SECT 16
Lodging instrument or written statement with Chief Commissioner
DUTIES ACT 1997 - SECT 16
Lodging instrument or written statement with Chief Commissioner
16 Lodging instrument or written statement with Chief Commissioner
(1) A transferee who is liable to pay duty under this Chapter or Chapter 2A in
respect of a dutiable transaction must, within 3 months after the liability
arises, lodge with the Chief Commissioner--
(b) the written
statement made in compliance with section 15.
(2) If the instrument is in a
digital form, the instrument must be lodged with the Chief Commissioner in a
form and manner approved by the Chief Commissioner.