New South Wales Repealed Acts New South Wales Repealed ActsThis legislation has been repealed.
(1) Every person primarily liable with respect to any instrument or matter of the nature mentioned in this Act is personally liable to the Crown for the payment of the duty so chargeable on such instrument immediately upon the first execution thereof, and every such person may be sued for the amount of such duty as for a debt due to the Crown.
(1A) Every person required by this Act to lodge a return and to pay stamp duty under the provisions of Part 3 of this Act is personally liable to the Crown for the payment of the duty immediately upon the duty becoming payable, and every such person may be sued for the amount of the duty as for a debt due to the Crown.
(1B) If a person required by this Act to lodge a statement and to pay duty under the provisions of Division 3A or 30 of Part 3 fails or refuses to lodge the statement, or the Chief Commissioner is not satisfied with the statement lodged, and an assessment is issued under section 127B, the person is personally liable to the Crown for the payment of the duty immediately upon the duty becoming payable, and the person may be sued for the amount of the duty as for a debt due to the Crown.
(2) Nothing herein shall be deemed to exonerate any other person from any liability imposed upon him by or under this Act, or to exempt any instrument or matter from any duty or disability to which it is liable under this Act.