DUTIES ACT 2000 - SECT 69A Imposition of duty

DUTIES ACT 2000 - SECT 69A

    (1)     This Part imposes duty on a transaction in respect of which duty would have been chargeable under this Chapter but for a tax avoidance scheme.

    (2)     Duty is payable at the time it would have been payable but for the tax avoidance scheme.

S. 69B inserted by No. 46/2004 s. 11.