(c) if the relevant acquisition
results from an aggregation of the interests of the person referred to in
paragraph (a) and other persons--each of those other persons.
(2) A person
who pays an amount of duty chargeable under this Part is entitled to recover
as a debt the amount paid (together with any penalty or interest paid by the
person in respect of that duty) from another person who is jointly and
severally liable to pay the duty, as follows--
(a) the landholder or trustee
of the landholder is entitled to recover from a person referred to in
subsection (1)(a) or (c),
(b) the person who makes the relevant acquisition
is entitled to recover from the other persons referred to in subsection (1)(c)
(but not from the landholder or trustee of the landholder) with recovery from
each of those other persons limited to an amount that is proportionate to the
interest of the other person,
(c) a person referred to in subsection (1)(c)
is not entitled to recover.
(3) Any liability of a landholder, or the trustee
of a landholder, to pay duty chargeable under this Part (together with any
interest or penalty tax payable) is a charge on the land holdings of the
landholder or trustee.
(4) A charge created by this section gives the Chief
Commissioner an interest in the land and, accordingly, the Chief Commissioner
may lodge a caveat in respect of the land under the Real Property Act 1900 to
protect that interest.
(5) A caveat must be withdrawn when the amount of the
duty for which the landholder or trustee is liable (together with any interest
or penalty tax payable) has been paid.
(6) Section 45(3) of the Taxation
Administration Act 1996 (which relates to rights of contribution or indemnity
between persons who are jointly and severally liable for duty) does not apply
to joint and several liability under this section.