Duties Act 1997 No 123
Historical version for 25 October 2011 to 31 December 2011 (accessed 1 February 2015 at 15:09) Current version
Chapter 3Part 3Section 128

128   Who is liable to pay the duty?

(1)  Duty chargeable under this Part is payable by the person who acquires a dutiable entitlement.
(2)  If the dutiable entitlement results from an aggregation of the voting share entitlements of associated persons, the associated persons are jointly and severally liable for payment of the duty.
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