PLANNING AND ENVIRONMENT ACT 1987 - SECT 201SJ Instrument or statement must be lodged evidencing dutiable transaction
PLANNING AND ENVIRONMENT ACT 1987 - SECT 201SJ
Instrument or statement must be lodged evidencing dutiable transaction(1) Subject to this section, a person who is liable to pay a growth areas infrastructure contribution in respect of a dutiable transaction relating to land must, within 3 months after the liability to pay the contribution arises, lodge with the Commissioner any written instrument that effects the transaction.
(2) If the dutiable transaction is not effected by a written instrument, the person must, within 3 months after the liability to pay the growth areas infrastructure contribution arises, lodge with the Commissioner a written statement.
(3) The statement must be in a form approved by the Commissioner.
(4) Subsection (1) does not apply to a person who has lodged with the Commissioner under section 15 of the Duties Act 2000 an instrument or instruments effecting the dutiable transaction relating to land within that 3 month period.
(5) Subsection (2) does not apply to a person who has lodged with the Commissioner under section 14 of the Duties Act 2000 a written statement relating to the dutiable transaction relating to land within that 3 month period.
(6) This section does not apply in respect of—
(a) a dutiable transaction relating to land that is effected electronically in accordance with the Electronic Transactions (Victoria) Act 2000 ; or
(b) a significant acquisition, if an acquisition statement has been lodged in respect of that significant acquisition in accordance with section 201SK.
S. 201SK inserted by No. 23/2010 s. 9.