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Duties Act 2008
Part 4Collection of transfer duty
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Part 4 — Collection of transfer duty
Division 1 — Liability for transfer duty
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When liability for duty arises 27
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Who is liable to pay duty 27
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Joint tenants to be treated as tenants in common in equal shares 28
Division 2 — Lodging transaction records
22A. Terms used 28
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Transfer duty statement to be made if no instrument 28
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Instrument or statement for dutiable transaction, duty to lodge 29
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Form of dutiable transaction 29