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](/view/html/inforce/current/act-1996-097) 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 \[14\].