103B
In forceWhen must duty be paid?
Chapter 3Certain transactions treated as transfers
Part 5Acquisition of land use entitlementsby allotment of shares or issue of units
103B When must duty be paid?
A tax default does not occur for the purposes of the Taxation Administration Act 1997 if duty is paid within 30 days after the liability to pay the duty arises.
S. 103C inserted by No. 46/2004 s. 13.
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