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Section 209 - Duties Act 1997 - When must duty be paid? — Zoe

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Duties Act 1997

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#### 209 When must duty be paid? 209 When must duty be paid? > A tax default does not occur for the purposes of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) if duty is paid within 3 months after the liability to pay the duty arises. > > **s 209:** Rep 2002 No 108, Sch 1 \[19\].

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