Duties Act 2001

A person’s liability for windfall duty arises when the person makes a claim for an AFAD windfall.

For subsection (1), a claim is made by a person on the following day—

if the person gives notice to the commissioner disputing the person’s liability for invalid AFAD imposed on a relevant transaction—the day the commissioner is notified;

if the person is taken to have made a claim under section 246N(2)(a)—the day the order is made;

if the person is taken to have made a claim under section 246N(2)(b)—on the day written notice of the commissioner’s decision on the objection is given;

if the person is taken to have made a claim under section 246N(2)(c)—the day after the payment day.