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Duties Act 1997

137ABWhen does a liability for duty arise?

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#### 137AB When does a liability for duty arise? 137AB When does a liability for duty arise? > A liability for duty charged by this Part arises when a residential land use entitlement is acquired by an allotment of shares or an issue of units to a foreign person otherwise than in circumstances to which Part 5 applies. > > **ss 137AA–137AC:** Ins 2016 No 32, Sch 1 \[29\].

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Section 137AB - Duties Act 1997 - When does a liability for duty arise? — Zoe