Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 233

233 Who is an acquirer

(1) For the purpose of imposing AFAD relating to transfer duty on a dutiable transaction, a person is an
"acquirer" if the person is—

(a) for a dutiable transaction mentioned in section 9 (1) (a) or (b) —a transferee of the dutiable property under the transaction; or

(b) for a dutiable transaction mentioned in section 9 (1) (c) to (e) —a person who, under the transaction, acquires the dutiable property; or

(c) for a dutiable transaction mentioned in section 9 (1) (f) —a person who, under the transaction, acquires the new right; or

(d) for a dutiable transaction mentioned in section 9 (1) (g) —a person who, under the transaction, acquires a partnership interest; or

(e) for a dutiable transaction mentioned in section 9 (1) (h) that is the creation of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property in a way mentioned in section 53 ; or

(f) for a dutiable transaction mentioned in section 9 (1) (h) that is the termination of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property other than as trustee; or

(g) for a dutiable transaction mentioned in section 9 (1) (i) that is a trust acquisition—a person who makes a trust acquisition under the transaction; or

(h) for a dutiable transaction mentioned in section 9 (1) (i) that is a trust surrender—a person who is a trustee of the trust in which, under the transaction, the trust interest is surrendered; or

(i) for a dutiable transaction mentioned in paragraph (a) to (h) —a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in the paragraph.

(2) For the purpose of imposing AFAD relating to landholder duty on a relevant acquisition, a person is an
"acquirer" if the person is—

(a) a person who makes the relevant acquisition under the transaction; or

(b) if a person makes a relevant acquisition because interests are aggregated under section 158 (1) (b) (ii) , the person or a related person of the person; or

(c) a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in paragraph (a) or (b) .

(3) For the purpose of imposing AFAD relating to corporate trustee duty on a relevant acquisition, a person is an
"acquirer" if the person—

(a) makes the relevant acquisition under the transaction; or

(b) is a partner in a partnership in which any of the other partners (in the capacity of a partner) makes the relevant acquisition under the transaction.

(4) In this section—

"related person" see section 164 .