DUTIES ACT 2000 - SECT 32M Who is liable to pay the duty?
DUTIES ACT 2000 - SECT 32M
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 32J(1)(a)—by the first purchaser;
S. 32M(1)(b) substituted by No. 84/2008 s. 5(7).
(b) in the case of duty referred to in section 32J(1)(b)—by the final subsequent purchaser;
S. 32M(1)(c) inserted by No. 84/2008 s. 5(7).
(c) in the case of duty referred to in section 32J(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. 32N inserted by No. 36/2005 s. 10.