Queensland Consolidated Acts

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DUTIES ACT 2001 - SECT 175

Who is liable to pay landholder duty

175 Who is liable to pay landholder duty

(1) Landholder duty imposed on a relevant acquisition must be paid by the acquirer.
(2) However, if a person makes a relevant acquisition because interests are aggregated under section 158 (1) (b) (ii) , the person and the related persons of the person are jointly and severally liable for the payment of the landholder duty.



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