(1) This section
applies to the calculation of duty if a statement is lodged under
section 201(6) in respect of a relevant acquisition referred to in
section 163(1)(c) or (d) that occurred during a period (a relevant period )
provided for by an approval under section 201(2).
(2) The Commissioner
is not required to make a separate calculation under this Division of duty in
respect of each relevant acquisition that occurred during the relevant period.
(3) Instead, the
Commissioner may calculate the duty under this Division in respect of all
relevant acquisitions that occurred during the relevant period as if all such
acquisitions had been made by a single relevant acquisition that occurred at
the end of the relevant period.
[Section 193 amended: No. 12 of 2019 s. 88.]