DUTIES ACT 2000 - SECT 85 Who is liable to pay the duty?
DUTIES ACT 2000 - SECT 85
Who is liable to pay the duty?(1) The following are jointly and severally liable to pay duty chargeable under this Part—
(a) the person who makes the relevant acquisition; and
(b) the landholder or, if the landholder is a unit trust scheme, the trustee of the landholder; and
(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, other than a person referred to in subsection (1)(c), may recover as a debt from the person who made the relevant acquisition or a person referred to in subsection (1)(c) the amount of any duty chargeable under this Part and any penalty paid by the first person in respect of that duty.
S. 86 substituted by No. 38/2012 s. 5.