103C
In forceWho is liable to pay the duty?
Chapter 3Certain transactions treated as transfers
Part 5Acquisition of land use entitlementsby allotment of shares or issue of units
103C Who is liable to pay the duty?
Duty chargeable under this Part is payable by the person who acquires the land use entitlement.
S. 103D inserted by No. 46/2004 s. 13.
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