16Lodging instrument or written statement with Chief Commissioner

#### 16 Lodging instrument or written statement with Chief Commissioner 16 Lodging instrument or written statement with Chief Commissioner > > (1) A transferee who is liable to pay duty under this Chapter or Chapter 2A in respect of a dutiable transaction must, within 3 months after the liability arises, lodge with the Chief Commissioner— > > > > > (a) the instrument that effects the dutiable transaction or, if there is more than one such instrument, each one of them as provided by sections 18 (1) and 104X (1), or > > > > > (b) the written statement made in compliance with section 15. > > > (2) If the instrument is in a digital form, the instrument must be lodged with the Chief Commissioner in a form and manner approved by the Chief Commissioner. > > **s 16:** Am 2000 No 44, Sch 2 \[8\]; 2016 No 32, Sch 1 \[3\] \[4\]; 2017 No 11, Sch 1 \[5\] \[6\].