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Section 103A - Duties Act 2000 - When does a liability for duty arise? — Zoe

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Duties Act 2000

103AWhen does a liability for duty arise?

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103A When does a liability for duty arise? A liability for duty charged by this Part arises when a land use entitlement is acquired by an allotment of shares or an issue of units to any person. S. 103B inserted by No. 46/2004 s. 13, amended by No. 69/2011 s. 21.

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