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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].