140
In forceWhen must duty be paid?
Chapter 3Certain transactions treated as transfers
Part 5Allotment of shares by direction
140 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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