sec.246HAcquirer must lodge AFAD statement

### sec.246H Acquirer must lodge AFAD statement The acquirer under a relevant transaction on which AFAD is imposed, or to which an AFAD exemption or an AFAD concession applies, must, within 30 days after the date of the transaction, lodge a statement in the approved form. Failure to lodge the statement is an offence under the Administration Act , section 121 . In this section— AFAD concession means a concession under section 245F or 245G . s 246H ins 2016 No. 37 s 9 amd 2022 No. 14 s 14 ; 2023 No. 18 s 7 (sec.246H-ssec.1) The acquirer under a relevant transaction on which AFAD is imposed, or to which an AFAD exemption or an AFAD concession applies, must, within 30 days after the date of the transaction, lodge a statement in the approved form. Failure to lodge the statement is an offence under the Administration Act , section 121 . (sec.246H-ssec.2) In this section— AFAD concession means a concession under section 245F or 245G .