32L
In forceWhen does the liability to duty arise?
Chapter 2Transactions concerning dutiable property
Part 4ATransactions treated as sub-sales of land
Division 3Transfers involving land development
32L When does the liability to duty arise?
A liability for duty charged by this Division arises when the transfer occurs.
S. 32M inserted by No. 36/2005 s. 10.
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