Duties Act 2008
Part 6Collection of landholder duty
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Part 6 — Collection of landholder duty
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Term used: acquirer 225
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When acquisition occurs 225
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Certain transactions to be treated as agreements 226
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Exceptions to s. 177 228
Division 2 — Liability
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Who is liable to pay duty 229
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Application to Commissioner for determination of liability 229
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Determination of s. 180 application 230
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Powers of Commissioner where further information required for determination of s. 180 application 231
Division 3 — Payment of landholder duty
- When landholder duty must be paid 232
Division 4 — Rates of landholder duty
- Rates of landholder duty 232
Division 5 — Calculation of landholder duty
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References to interest of acquirer in landholder 232
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Value of landholder 233
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Determining value of further interest for duty calculation 233
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Calculating duty payable 234
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Reduction for s. 188 234
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Calculation of duty where statement lodged under s. 201 236
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Calculation of duty on certain acquisitions on winding up of corporation or unit trust scheme 237