s 104
In forceWhen must duty be paid?
Chapter 3Certain transactions treated as transfers
Part 3.4Acquisition of land use entitlements by allotment of shares or issue of units
104 When must duty be paid?
A tax default does not happen for the Taxation Administration Act if duty is paid within 90 days after the liability to pay it arises.
Note A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including regulations (see Legislation Act, s 104).
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