VICIn ForceAct
Duties Act 2000
103BWhen must duty be paid?
Start here
Get a plain-English read of 103B
Turn the raw legal text into a practical explanation grounded in Duties Act 2000.
103B When must duty be paid?
A tax default does not occur for the purposes of the **Taxation Administration Act 1997** if duty is paid within 30 days after the liability to pay the duty arises.
S. 103C inserted by No. 46/2004 s. 13.