Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 19

(1) The statutory entity under a statutory dutiable transaction must lodge--

(a) the instrument that effects or evidences the transaction; or

(b) the transfer duty statement for the transaction.

(2) The statutory entity must comply with subsection (1)--

(a) within 60 days after the liability arises to pay transfer duty on the transaction; or

(b) if the amount payable for the transaction is to be decided by a court or tribunal--within 14 days after the amount is decided.

(3) The parties liable to pay transfer duty relating to another dutiable transaction must, within 30 days after the liability arises, lodge--

(a) the instrument that effects or evidences the transaction or transfer duty statement for the transaction; and

(b) an approved form for the transaction.