Australian Capital Territory Current Acts Australian Capital Territory Current Acts(1) An eligible person for a duty deferral scheme may apply to the commissioner to defer payment of duty payable by the person on an eligible transaction for the scheme.
(2) The application must be made—
(a) in accordance with any requirements under the duty deferral scheme; and
(b) at the same time as the instrument effecting the dutiable transaction is lodged with the registrar-general under the Land Titles Act 1925
, section 47C (Registration of instruments effecting dutiable transaction).
(3) The eligible person must provide the commissioner with any information the commissioner reasonably requires to decide the application.