VICIn ForceAct
Duties Act 2000
21BRecords to be kept
Start here
Get a plain-English read of 21B
Turn the raw legal text into a practical explanation grounded in Duties Act 2000.
21B Records to be kept
If a transferor of dutiable property gives information under section 21(4A), the transferor must keep, or cause to be kept, all records that are necessary to enable the duty payable on that transfer to be assessed.
1. 500 penalty units in the case of a body corporate;
100 penalty units in any other case.
Note to s. 21B inserted by No. 13/2013 s. 56(1).
S. 21C inserted by No. 31/2008 s. 4.