133
In forceWhen must duty be paid?
Chapter 3Certain transactions treated as transfers
Part 4Acquisition of land use entitlements by allotment of shares or issue of units
133 When must duty be paid?
A tax default does not occur for the purposes of the Taxation Administration Act 1996 if duty is paid within 3 months after the liability to pay the duty arises.
This Act’s bill:Explanatory memorandumSecond reading speech
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