Tasmanian Numbered Acts

DUTIES ACT 2001 (NO. 15 OF 2001) - SECT 10

10. When does a liability for duty arise?

      (1) A liability for duty charged by this Chapter arises when a transfer of dutiable property occurs.

      (2) However, if a transfer of dutiable property is effected by a written instrument, liability for duty charged by this Chapter arises when the instrument is first executed.