NSWIn ForceAct
Duties Act 1997
148When does a liability for duty arise?
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#### 148 When does a liability for duty arise?
148 When does a liability for duty arise?
> A liability for duty charged by this Part arises when a relevant acquisition is made.
>
> **s 148:** Ins 2009 No 51, Sch 1.2 \[2\].