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DUTIES ACT 2000 - SECT 32F Who is liable to pay the duty?

DUTIES ACT 2000 - SECT 32F

Who is liable to pay the duty?

    (1)     Duty charged by this Division is payable—

        (a)     in the case of duty referred to in section 32C(1)(a)—by the first purchaser;

S. 32F(1)(b) substituted by No. 84/2008 s. 4(7).

        (b)     in the case of duty referred to in section 32C(1)(b)—by the final subsequent purchaser;

S. 32F(1)(c) inserted by No. 84/2008 s. 4(7).

        (c)     in the case of duty referred to in section 32C(1)(c)—by the subsequent purchaser who obtains a transfer right under the relevant subsequent transaction.

    (2)     A transferee who pays duty payable under this Division by another person may recover the amount of that duty as a debt due to the transferee from the other person.

S. 32G inserted by No. 36/2005 s. 10.