(1) Subject to section 201SS, a person who under this S. 201SP(1) Subdivision has deferred the payment of the amended by No. 31/2011 whole or part of a growth areas infrastructure s. 14(1). contribution imposed in respect of a dutiable transaction relating to land (other than a significant acquisition) must pay to the Commissioner that deferred contribution on or before the first of the following to occur— S. 201SP(1)(a) (a) the issue of a statement of compliance amended by relating to a plan of subdivision of all or any No. 31/2011 s. 14(2). part of that land (other than a subdivision of land solely to enable land to be transferred in accordance with a work-in-kind agreement); or (b) the making of an application for a building permit to carry out building work on all or any part of that land. S. 201SP(2) (2) Subject to section 201SS, a person who under this amended by Subdivision has deferred the whole or part of a Nos 31/2011 growth areas infrastructure contribution imposed s. 14(1)(3), 38/2012 in respect of a significant acquisition of an interest s. 24(1). in a landholder must pay to the Commissioner that deferred contribution on or before the first of the following to occur— (a) the issue of a statement of compliance S. 201SP(2)(a) amended by relating to a plan of subdivision of all or part No. 38/2012 of the land held by the landholder in respect s. 24(1). of which the liability to pay the deferred contribution is imposed; S. 201SP(2)(b) (b) the making of an application for a building amended by permit to carry out building work on all or No. 38/2012 any part of the land held by the landholder in s. 24(1). respect of which the liability to pay the contribution is imposed.
S. 201SP(1) amended by No. 31/2011 s. 14(1). (1) Subject to section 201SS, a person who under this Subdivision has deferred the payment of the whole or part of a growth areas infrastructure contribution imposed in respect of a dutiable transaction relating to land (other than a significant acquisition) must pay to the Commissioner that deferred contribution on or before the first of the following to occur— S. 201SP(1)(a) amended by No. 31/2011 s. 14(2). (a) the issue of a statement of compliance relating to a plan of subdivision of all or any part of that land (other than a subdivision of land solely to enable land to be transferred in accordance with a work-in-kind agreement); or (b) the making of an application for a building permit to carry out building work on all or any part of that land. S. 201SP(2) amended by Nos 31/2011 s. 14(1)(3), 38/2012 s. 24(1). (2) Subject to section 201SS, a person who under this Subdivision has deferred the whole or part of a growth areas infrastructure contribution imposed in respect of a significant acquisition of an interest in a landholder must pay to the Commissioner that deferred contribution on or before the first of the following to occur— S. 201SP(2)(a) amended by No. 38/2012 s. 24(1). (a) the issue of a statement of compliance relating to a plan of subdivision of all or part of the land held by the landholder in respect of which the liability to pay the deferred contribution is imposed; S. 201SP(2)(b) amended by No. 38/2012 s. 24(1). (b) the making of an application for a building permit to carry out building work on all or any part of the land held by the landholder in respect of which the liability to pay the contribution is imposed.
87-45a103.docx