In most cases, liability for duty arises on the date the document evidencing the transaction is signed. The person liable to duty is generally the purchaser, transferee or acquirer.
See the information you need to provide when lodging a transaction.
Indian Ocean TerritoriesShow more
A duty liability may exist within the Indian Ocean Territories as if they were Western Australia. See details of the arrangement between Western Australia and the Commonwealth. See the duties overview for the Indian Ocean Territories.