NSWIn ForceAct
Duties Act 1997
104WWhen must surcharge purchaser duty be paid?
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104W When must surcharge purchaser duty be paid?
104W When must surcharge purchaser duty be paid?
(cf section 17)
A tax default does not occur for the purposes of the Taxation Administration Act 1996 if surcharge purchaser duty is paid within 3 months after the liability to pay the duty arises.
ss 104V–104Y: Ins 2016 No 32, Sch 1 [14].