17AA. Time for payment on certain conditional contracts
(1) The duty on a farming land conditional contract or a mining tenement conditional contract is payable within 12 months after the date on which the contract was first executed or one month after the date of the assessment notice, whichever is the later.
(2) The duty on an off-the-plan conditional contract or a subdivision conditional contract is payable within 2 years after the date on which the contract was first executed or one month after the date of the assessment notice, whichever is the later.
[Section 17AA inserted by No. 12 of 2004 s. 17.]