17
In forceWhen must duty be paid?
Chapter 2Transactions concerning dutiable property
Part 1Introduction and overview
17 When must duty be paid?
(1)
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.
(2)
(Repealed)
This Act’s bill:Explanatory memorandumSecond reading speech
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