s 18
In forceNeed for instrument, ELN transaction document or statement
Chapter 2Transfer duty
Part 3Liability for transfer duty
18 Need for instrument, ELN transaction document or statement
If a dutiable transaction is not effected or evidenced by an instrument or ELN transaction document, the parties liable to pay transfer duty on the transaction must make a statement in the approved form (a transfer duty statement) within the time stated in section 19 for lodging the statement. Maximum penalty—40 penalty units.
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