Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 14

(1)     If a dutiable transaction that is liable to ad valorem duty under this Chapter is not effected by a written instrument, the transferee shall make a written statement in a form approved by the Commissioner.

(2)     The written statement shall be made within 90 days after the liability arises.

(3)     This section does not apply to an SCH-regulated transfer to which Division 1 of Part IV applies.

(4)     If a dutiable transaction—

        (a)     is completed by an SCH-regulated transfer; or

        (b)     is completed or evidenced by a written instrument;

within 90 days after the date on which the dutiable transaction occurs, the requirement to lodge a statement and pay duty in respect of the statement may be satisfied by the payment of duty under Division 1 of Part IV, or by the lodgment of and payment of duty on the written instrument, within 90 days after the date on which the dutiable transaction occurs.