DUTIES ACT 2000 - SECT 32OD Who is liable to pay the duty?
DUTIES ACT 2000 - SECT 32OD
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 32OA(1)(a)—by the first
purchaser;
(b) in the case of duty referred to in section 32OA(1)(b)—by the final subsequent purchaser;
(c) in the case of duty referred to in section 32OA(1)(c)—by the subsequent purchaser who obtains or assumes 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. 32OE inserted by No. 28/2017 s. 30.