VICIn ForceAct
Duties Act 2000
69AImposition of duty
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69A Imposition of duty
(1) This Part imposes duty on a transaction in respect of which duty would have been chargeable under this Chapter but for a tax avoidance scheme.
(2) Duty is payable at the time it would have been payable but for the tax avoidance scheme.
S. 69B inserted by No. 46/2004 s. 11.