89L
In forceImposition of duty
Chapter 3Certain transactions treated as transfers
Part 2Acquisition of interests in certain landholders
Division 5Tax avoidance schemes
89L Imposition of duty
(1)
This Division imposes duty on an acquisition in respect of which duty would have been chargeable under this Part but for a tax avoidance scheme.
(2)
Duty is payable at the time it would have been payable but for the tax avoidance scheme.
S. 89M substituted by No. 38/2012 s. 5.
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