New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 157G

157G Who is liable to pay the duty?

(1) Duty chargeable under this Part is payable by any foreign person who makes the relevant acquisition, except as provided by subsection (2).

(2) If a relevant acquisition results from an aggregation of the interests of associated persons, any foreign person who made the relevant acquisition and any associated person who is a foreign person is jointly and severally liable for payment of the duty.