15Lodging written instrument or statement with Commissioner

15 Lodging written instrument or statement with Commissioner S. 15(1) amended by No. 69/2011 s. 6. (1) A transferee who is liable to pay duty in respect of a dutiable transaction must, within 30 days after the liability arises, lodge with the Commissioner— (a) the written instrument that effects the dutiable transaction or, if there is more than one such written instrument, each one of them as provided by section 10; or (b) the written statement made in compliance with section 14. S. 15(2) inserted by No. 71/2004 s. 9, amended by No. 69/2013 s. 5(b). (2) 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(3) inserted by No. 36/2010 s. 4. (3) A written instrument that effects a dutiable transaction or a written statement made in compliance with section 14 is taken to be lodged with the Commissioner if— (a) the on-line duty payment system is used in respect of the dutiable transaction effected or evidenced by the instrument or written statement; and (b) it is determined that— (i) duty is payable on the dutiable transaction and the duty is paid in full; or (ii) no duty is payable on the dutiable transaction. S. 16 amended by No. 69/2011 s. 7.