Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 16

16 When liability for transfer duty arises

A liability for transfer duty imposed on a dutiable transaction in schedule 2 , column 1, arises at the time stated opposite the transaction in schedule 2 , column 2.

Note—

In relation to a dutiable transaction that is an ELN transfer or ELN lodgement, see also sections 156H and 156K .