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Duties Act 2000
103Assessment of duty
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103 Assessment of duty
An allotment to which this Part applies is chargeable with duty at the rate of duty set out in section 29 in respect of a transfer of marketable securities on the dutiable value of the shares.
Ch. 3 Pt 5 (Heading and ss 103A–103F) inserted by No. 46/2004 s. 13.
Part 5—Acquisition of land use entitlements
by allotment of shares or issue of units
S. 103A inserted by No. 46/2004 s. 13.