104QWhen does a liability for duty arise?

#### 104Q When does a liability for duty arise? 104Q When does a liability for duty arise? > > (1) Section 12 applies in respect of surcharge purchaser duty in the same way as it applies in respect of duty charged by Chapter 2. > > > (2) For that purpose, references in section 12 are to be read as follows— > > > > > (a) a reference to duty charged by Chapter 2 is to be read as a reference to surcharge purchaser duty, > > > > > (b) a reference to dutiable property is to be read as a reference to residential-related property, > > > > > (c) a reference to a dutiable transaction is to be read as a reference to a surcharge duty transaction. > > **ss 104K–104T:** Ins 2016 No 32, Sch 1 \[14\].