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].