15Lodging instrument etc with commissioner

15 Lodging instrument etc with commissioner (1) A transferee who is liable to pay duty in relation to a dutiable transaction must, within 90 days after the day the liability arises lodge with the commissioner— (a) the instrument that effects the dutiable transaction or, if there is more than 1 instrument that effects the transaction, each of them; or (b) the written statement made in accordance with section 14. (2) Subsection (1) does not apply in relation to a dutiable transaction if— (a) the registrar-general must tell the commissioner about the transaction under the Land Titles Act 1925, section 178B (Registrar-general must give information about certain transactions and instruments to revenue commissioner); or (b) an electronic application for assessment of duty in relation to the transaction is lodged with the commissioner by a person approved under section 239 (Electronic assessment and payment of duty) within the 90-day period. (3) If an agreement for the sale or transfer of dutiable property is cancelled to give effect to a subsale, the purchaser or transferee must, within 14 days after the date the agreement is cancelled (or any longer time determined by the commissioner), lodge with the commissioner the instrument effecting the cancelled agreement. (4) A determination is a notifiable instrument.