NSWIn ForceAct
Duties Act 1997
140When must duty be paid?
Start here
Get a plain-English read of 140
Turn the raw legal text into a practical explanation grounded in Duties Act 1997.
#### 140 When must duty be paid?
140 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.