This legislation has been repealed.
The person who is the lessor in relation to an instrument referred to in paragraph 17 (1) (c) or the assignee, transferee or lessee in relation to any other instrument referred to in subsection 17 (1) shall lodge the instrument with the Commissioner for assessment—
(a) if the instrument is executed in the Territory—within 30 days after the date of its execution; or
(b) in any other case—within 3 months after the date of its execution.