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Home/Legislation/Duties Act 1997/132

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Duties Act 1997

132When does a liability for duty arise?

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#### 132 When does a liability for duty arise? 132 When does a liability for duty arise? > A liability for duty charged by this Part arises when a land use entitlement is acquired by an allotment of shares or an issue of units to any person otherwise than in circumstances to which Part 5 applies. > > **s 132:** Am 1998 No 44, Sch 1 \[22\].

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Section 132 - Duties Act 1997 - When does a liability for duty arise? — Zoe