sec.19Lodging instrument, ELN transaction document or statement

### sec.19 Lodging instrument, ELN transaction document or statement The statutory entity under a statutory dutiable transaction must lodge— the instrument or ELN transaction document that effects or evidences the transaction; or the transfer duty statement for the transaction. The statutory entity must comply with subsection (1) — within 60 days after the liability arises to pay transfer duty on the transaction; or if the amount payable for the transaction is to be decided by a court or tribunal—within 14 days after the amount is decided. The parties liable to pay transfer duty relating to another dutiable transaction must, within 30 days after the liability arises, lodge— the instrument or ELN transaction document that effects or evidences the transaction or transfer duty statement for the transaction; and an approved form for the transaction. s 19 amd 2015 No. 4 s 10 ; 2018 No. 27 s 6 (sec.19-ssec.1) The statutory entity under a statutory dutiable transaction must lodge— the instrument or ELN transaction document that effects or evidences the transaction; or the transfer duty statement for the transaction. (sec.19-ssec.2) The statutory entity must comply with subsection (1) — within 60 days after the liability arises to pay transfer duty on the transaction; or if the amount payable for the transaction is to be decided by a court or tribunal—within 14 days after the amount is decided. (sec.19-ssec.3) The parties liable to pay transfer duty relating to another dutiable transaction must, within 30 days after the liability arises, lodge— the instrument or ELN transaction document that effects or evidences the transaction or transfer duty statement for the transaction; and an approved form for the transaction. - (a) the instrument or ELN transaction document that effects or evidences the transaction; or - (b) the transfer duty statement for the transaction. - (a) within 60 days after the liability arises to pay transfer duty on the transaction; or - (b) if the amount payable for the transaction is to be decided by a court or tribunal—within 14 days after the amount is decided. - (a) the instrument or ELN transaction document that effects or evidences the transaction or transfer duty statement for the transaction; and - (b) an approved form for the transaction.