15Necessity for instrument or written statement

#### 15 Necessity for instrument or written statement 15 Necessity for instrument or written statement > > (1) If a dutiable transaction that is liable to ad valorem duty under this Chapter or Chapter 2A is not effected by an instrument, the transferee must make a written statement in an approved form. > > > (2) The written statement must be made within 3 months after the liability arises. > > > (3) (Repealed) > > > (4) If a dutiable transaction is completed or evidenced by an instrument within 3 months after the date on which the dutiable transaction occurs, the requirement to lodge a statement and pay duty under this Chapter or Chapter 2A in respect of the statement may be satisfied by the lodgment of and payment of duty on the instrument within 3 months after the date on which the dutiable transaction occurs. > > **s 15:** Am 2000 No 44, Sch 2 \[6\] \[7\]; 2003 No 80, Sch 1 \[5\]; 2016 No 32, Sch 1 \[1\] \[2\]; 2017 No 11, Sch 1 \[3\] \[4\].