DUTIES ACT 2001 - SECT 603 Reassessment of duty in particular circumstances

DUTIES ACT 2001 - SECT 603

603 Reassessment of duty in particular circumstances

(1) This section applies if—

(a) before 1 July 2008, a person paid mortgage duty on a mortgage; and

(b) on or after 1 July 2008, an event mentioned in section 499(2)(f) happens.

(2) Section 499(5) to (8) continues to apply in relation to a reassessment of the duty paid.