Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

NSWIn ForceAct

Duties Act 1997

148When does a liability for duty arise?

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A liability for duty charged by this Part arises when a relevant acquisition is made.

s 148: Ins 2009 No 51, Sch 1.2 [2].

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Section 148 - Duties Act 1997 - When does a liability for duty arise? | Zoe