115C
In forceWhen does liability for duty arise?
Chapter 3Certain transactions treated as transfers
Part 3.6Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth)
115C When does liability for duty arise?
A liability for duty payable under this part arises when a voluntary transfer of business is made to a receiving body.
This Act’s bill:Explanatory statementSecond reading speech
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