s 20
In forceEffect of making or lodging instrument, ELN transaction document or statement by 1 party
Chapter 2Transfer duty
Part 3Liability for transfer duty
20 Effect of making or lodging instrument, ELN transaction document or statement by 1 party
The making of a transfer duty statement, or the lodging under section 19 of an instrument, ELN transaction document or transfer duty statement, by 1 of the parties to the dutiable transaction relieves the other parties to the transaction from complying with the requirement to make the statement under section 18 or lodge the instrument, ELN transaction document or transfer duty statement under section 19.
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