Duties Act 1999

A relevant person for a dutiable transaction may apply to the commissioner for a certificate of—

the duty payable under this Act in relation to the dutiable transaction, including the amount payable under a deferral arrangement (if any) under part 2.6A (Deferred payment of duty); and

the amount of duty and any other amounts immediately payable to the Territory under this Act in relation to the dutiable transaction.

The commissioner must give the applicant the certificate.

The certificate is conclusive proof for an honest buyer for value of the matters certified.

Note The certificate may include a certificate of amounts payable under the Land Tax Act 2004 and the Rates Act 2004 in relation to the parcel (see Legislation Act, s 49).

For this section, duty and other amounts payable are taken to be payable immediately even though any necessary time after service of a notice has not ended.

In this section:

relevant person, for a dutiable transaction, means the transferor, transferee or mortgagee of the property the subject of the dutiable transaction.