Instrument or statement must be lodged evidencing dutiable transaction
201SJ Instrument or statement must be lodged evidencing dutiable transaction
Subject to this section, a person who is liable to pay a growth areas infrastructure contribution in respect of a dutiable transaction relating to land must, within 3 months after the liability to pay the contribution arises, lodge with the Commissioner any written instrument that effects the transaction.
If the dutiable transaction is not effected by a written instrument, the person must, within 3 months after the liability to pay the growth areas infrastructure contribution arises, lodge with the Commissioner a written statement.
The statement must be in a form approved by the Commissioner.
Subsection (1) does not apply to a person who has lodged with the Commissioner under section 15 of the Duties Act 2000 an instrument or instruments effecting the dutiable transaction relating to land within that 3 month period.
Subsection (2) does not apply to a person who has lodged with the Commissioner under section 14 of the Duties Act 2000 a written statement relating to the dutiable transaction relating to land within that 3 month period.
This section does not apply in respect of—
a dutiable transaction relating to land that is effected electronically in accordance with the Electronic Transactions (Victoria) Act 2000; or
a significant acquisition, if an acquisition statement has been lodged in respect of that significant acquisition in accordance with section 201SK.
S. 201SK inserted by No. 23/2010 s. 9.
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