Duties Act 1997 No 123
Current version for 1 December 2014 to date (accessed 30 January 2015 at 13:37)
Chapter 3Part 4Section 135

135   Acquisition of land use entitlement

(1)  A person who acquires a land use entitlement by an allotment of shares or an issue of units must lodge a statement (an acquisition statement) with the Chief Commissioner in respect of the entitlement.
(2)  The statement must be lodged within 3 months after the entitlement is so acquired.
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