Part 6Collection of landholder duty

Part 6 — Collection of landholder duty 175. Term used: acquirer 225 176. When acquisition occurs 225 177. Certain transactions to be treated as agreements 226 178. Exceptions to s. 177 228 Division 2 — Liability 179. Who is liable to pay duty 229 180. Application to Commissioner for determination of liability 229 181. Determination of s. 180 application 230 182. Powers of Commissioner where further information required for determination of s. 180 application 231 Division 3 — Payment of landholder duty 183. When landholder duty must be paid 232 Division 4 — Rates of landholder duty 184. Rates of landholder duty 232 Division 5 — Calculation of landholder duty 185. References to interest of acquirer in landholder 232 186. Value of landholder 233 187. Determining value of further interest for duty calculation 233 188. Calculating duty payable 234 189. Reduction for s. 188 234 193. Calculation of duty where statement lodged under s. 201 236 194. Calculation of duty on certain acquisitions on winding up of corporation or unit trust scheme 237