Section 12 of the Duties Act NSW says that liability for transfer duty arises on the date the instrument effecting the transfer is first executed. Since real property transfers in NSW are affected by electronic registry instruments, ss12(4) states that the electronic instrument is first executed when first digitally signed by the subscriber or otherwise when the Chief Commissioner first receives information relating to the instrument.

Section 12 of the Duties Act NSW says that liability for transfer duty arises on the date the instrument effecting the transfer is first executed. Since real property transfers in NSW are affected by electronic registry instruments, ss12(4) states that the electronic instrument is first executed when first digitally signed by the subscriber or otherwise when the Chief Commissioner first receives information relating to the instrument.