DUTIES ACT 2000 - SECT 103A When does a liability for duty arise?
DUTIES ACT 2000 - SECT 103A
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.
S. 103B inserted by No. 46/2004 s. 13, amended by No. 69/2011 s. 21.