103A
In forceWhen does a liability for duty arise?
Chapter 3Certain transactions treated as transfers
Part 5Acquisition of land use entitlementsby allotment of shares or issue of units
103A When does a liability for duty arise?
A liability for duty charged by this Part arises when a land use entitlement is acquired by an allotment of shares or an issue of units to any person.
S. 103B inserted by No. 46/2004 s. 13, amended by No. 69/2011 s. 21.
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