NSWIn ForceAct
Duties Act 1997
133When must duty be paid?
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#### 133 When must duty be paid?
133 When must duty be paid?
> A tax default does not occur for the purposes of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) if duty is paid within 3 months after the liability to pay the duty arises.