Australian Capital Territory
Duties (Time for Payment) Determination 2017 (No 1)
Notifiable instrument NI2017–481
made under the  
Duties Act 1999, section 16 (When does duty become payable?)

1	Name of instrument
This instrument is the Duties (Time for Payment) Determination 2017 (No 1).
2	Commencement 
This instrument commences on 18 September 2017.
3	Application
This instrument applies to a dutiable transaction if section 15 (1) or (2) (b) of the Act apply to the transaction.
Note 1	Section 15 (1) of the Act provides that a transferee who is liable to pay duty in relation to a dutiable transaction must, within 90 days after the day the liability arises, lodge with the commissioner the instrument(s) affecting the dutiable transaction or a written statement in accordance with section 14.
Note 2	Section 15 (2) (b) of the Act provides that a lodgement may be made by way of an electronic application for assessment of duty within the 90‑day period.
Note 3 	This instrument does not apply to a ‘Barrier Free’ transaction about which the Registrar-General must tell the Commissioner for ACT Revenue under the Land Titles Act 1925, section 178B: see section 16 (2) (a) of the Act.
4	Determination
For the purposes of section 16 (2) of the Act, I determine that duty in relation to the transaction may be paid within 90 days after the duty becomes payable.
Kim Salisbury
Commissioner for ACT Revenue
7 September 2017