16
In forceWhen must duty be paid?
Chapter 2Transactions concerning dutiable property
Part 1Introduction and overview
16 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. 17 amended by No. 30/2002 s. 5 (ILA s. 39B(1)).
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