DUTIES ACT 2000 - SECT 147 Lodgement of statement and payment of duty
DUTIES ACT 2000 - SECT 147
Lodgement of statement and payment of duty(1) If a statement is made out in accordance with section 146, the commercial hire business must—
(a) lodge the statement with the Commissioner; and
(b) pay to the Commissioner the appropriate rate of duty calculated under section 134 in respect of hiring charges for the whole period of the hire—
within 3 months after the statement is made out.
S. 147(2) inserted by No. 36/2005 s. 17(5).
(2) Nothing in this Chapter entitles a commercial
hire business that has paid duty under this section to a refund of the duty,
or any part of it, in respect of any amount of hiring charges paid or payable
on or after 1 January 2007.
Chapter 7—Mortgages
Part 1—Introduction and overview
S. 148 amended by No. 46/2001 s. 12(1)(a).