Victorian Current Acts

DUTIES ACT 2000 - SECT 32T

    (1)     Duty charged by this Division is payable—

        (a)     in the case of duty referred to in section 32Q(1)(a)—by the first purchaser;

S. 32T(1)(b) substituted by No. 84/2008 s. 6(6).

        (b)     in the case of duty referred to in section 32Q(1)(b)—by the final subsequent purchaser;

S. 32T(1)(c) inserted by No. 84/2008 s. 6(6), amended by No. 28/2017 s. 35.

        (c)     in the case of duty referred to in section 32Q(1)(c)—by the subsequent purchaser who obtains or assumes a transfer right under the relevant subsequent transaction.

    (2)     A transferee who pays duty payable under this Division by another person may recover the amount of that duty as a debt due to the transferee from the other person.

S. 32U inserted by No. 36/2005 s. 10.