(1) This section applies to an instrument that effects a dutiable transaction, other than the following:
(a) a declaration of trust over dutiable property;
(b) a cancelled agreement for the sale or transfer of dutiable property;
(c) a grant of a commercial lease with premium.
(2) The transferee must lodge the instrument with the registrar-general for registration.
Note 1 The registrar-general must register an instrument lodged in registrable form (see s 48 (1)).
Note 2 If a form is approved under s 140 for registration of an instrument, the form must be used.
Note 3 A fee may be determined under s 139 for this provision.
(3) If the instrument is an agreement for the transfer of dutiable property in conformity with the agreement, it must be lodged with the registrar-general within 14 days after the day the agreement is completed, or any longer time determined by the commissioner.
(4) A determination is a notifiable instrument.
Note A notifiable instrument must be notified under the Legislation Act
.
(5) In this section:
"commercial lease with premium"—see the Duties Act 1999
, section 6A.
"dutiable property"—see the Duties Act 1999
, section 10.
"dutiable transaction"—see the Duties Act 1999
, section 7 (2).
"transfer"—see the Duties Act 1999
, dictionary.