DUTIES ACT 2000 - SECT 89L Imposition of duty

DUTIES ACT 2000 - SECT 89L

    (1)     This Division imposes duty on an acquisition in respect of which duty would have been chargeable under this Part 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. 89M substituted by No. 38/2012 s. 5.