Subject to a special arrangement approved under Part 6 of the Taxation Administration Act 1997 , 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 .