(a) a grant of land in fee simple under the Land Act 1994; or
(b)
an acquisition of a new right that is a post-Wolfe freeholding lease under the
Land Act 1994.
(2) Within 30 days after the liability for the duty arises,
the grantee or lessee must pay the duty to the chief executive of the
department in which the Land Act 1994is administered.