Tasmanian Numbered Acts Tasmanian Numbered Acts14. Lodging written instrument or written statement with Commissioner
A transferee who is liable to pay duty in respect of a dutiable transaction must, within 3 months after the liability arises, lodge with the Commissioner –
(a) the written instrument that effects the dutiable transaction or, if there is more than one such written instrument, each one of them as provided by section 16(1); or
(b) the written statement made in compliance with section 13.