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Section 18 - Aboriginal Land Rights Regulation 2020 - Interim payment of duty — Zoe

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Aboriginal Land Rights Regulation 2020

18Interim payment of duty

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#### 18 Interim payment of duty 18 Interim payment of duty > > (1) If the full dutiable value of land subject to an agreement for sale or transfer cannot, in the Chief Commissioner’s opinion, be immediately ascertained, the Chief Commissioner may make an assessment by way of estimate under section 11(2) of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > > (2) A written instrument effecting or evidencing the sale or transfer may be stamped “interim stamp” only.

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