QLDIn ForceAct
Duties Act 2001
sec.18Need for instrument, ELN transaction document or statement
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### sec.18 Need for instrument, ELN transaction document or statement
If a dutiable transaction is not effected or evidenced by an instrument or ELN transaction document, the parties liable to pay transfer duty on the transaction must make a statement in the approved form (a transfer duty statement ) within the time stated in section 19 for lodging the statement.
Maximum penalty—40 penalty units.
s 18 amd 2015 No. 4 s 9 ; 2018 No. 27 s 5