Victorian Current Acts

DUTIES ACT 2000 - SECT 21B

If a transferor of dutiable property gives information under section 21(4A), the transferor must keep, or cause to be kept, all records that are necessary to enable the duty payable on that transfer to be assessed.

Penalty:     500 penalty units in the case of a body corporate;

100 penalty units in any other case.

Note to s. 21B inserted by No. 13/2013 s. 56(1).

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this section.

S. 21C inserted by No. 31/2008 s. 4.