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Home/Legislation/Duties Act 1997/137

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Duties Act 1997

137Assessment of duty

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#### 137 Assessment of duty 137 Assessment of duty > The share allotment or unit issue by which a person acquires a land use entitlement is chargeable with duty at the general rate of duty set out in section 32 on the dutiable value of the land use entitlement.

Previous section136Form of statement Next sectionPart 4AAcquisition by foreign person of land use entitlement to which Part 4 applies

Section 137 - Duties Act 1997 - Assessment of duty — Zoe