14Necessity for written instrument or written statement

14 Necessity for written instrument or written statement (1) If a dutiable transaction that is liable to ad valorem duty under this Chapter is not effected by a written instrument, the transferee must make a written statement in the approved form. S. 14(2) amended by No. 69/2011 s. 5(1). (2) The written statement must be made within 30 days after the liability arises. S. 14(3) amended by No. 69/2011 s. 5(2). (3) If a dutiable transaction is completed or evidenced by a written instrument within 30 days after the date on which the dutiable transaction occurs, the requirement to lodge a statement and pay duty in respect of the statement may be satisfied by the lodgement of, and payment of duty on, the written instrument within 30 days after the date on which the dutiable transaction occurs. S. 14(4) inserted by No. 79/2001 s. 5. (4) For the purposes of this Act, an instrument of transfer of an estate in land is to be taken to effect the transfer of dutiable property referred to in section 10(1)(d) in respect of that land. S. 14(5) inserted by No. 71/2004 s. 8, amended by No. 69/2013 s. 5(a). (5) This section does not apply in respect of a dutiable transaction that is effected electronically by means of an ELN or in accordance with the **Electronic Transactions (Victoria) Act 2000**. S. 15 amended by No. 71/2004 s. 9 (ILA s. 39B(1)).