New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 157G
Who is liable to pay the duty?
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.
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