Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2006 (NO 3) (NO. 37 OF 2006) - SECT 4

substitute

15     Lodging written instrument etc with commissioner

    (1)     A transferee who is liable to pay duty in relation to a dutiable transaction must, within 90 days after the day the liability arises lodge with the commissioner—

        (a)     the written instrument that effects the dutiable transaction or, if there is more than 1 written instrument that effects the transaction, each of them; or

        (b)     the written statement made in accordance with section 14.

    (2)     This section does not apply in relation to a dutiable transaction if, within the 90-day period, an electronic application for assessment of duty in relation to the transaction is lodged with the commissioner by a person approved under section 239.