QLDIn ForceAct
Duties Act 2001
sec.612Non-application of s 471EA to liabilities arising before commencement day
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### sec.612 Non-application of s 471EA to liabilities arising before commencement day
Section 471EA does not apply to a liability to pay an amount of duty, assessed interest or penalty tax that arose before the commencement day.
s 612 ins 2008 No. 75 s 37