Duties Act 1997 No 123
Current version for 1 December 2014 to date (accessed 29 January 2015 at 11:16)
Chapter 2Part 1Section 16

16   Lodging written instrument or written statement with Chief Commissioner

(1)  A transferee who is liable to pay duty in respect of a dutiable transaction must, within 3 months after the liability arises, lodge with the Chief Commissioner:
(a)  the written instrument that effects the dutiable transaction or, if there is more than one such written instrument, each one of them as provided by section 18 (1), or
(b)  the written statement made in compliance with section 15.
(2)  (Repealed)
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