Duties Act 1997 No 123
Current version for 28 October 2014 to date (accessed 28 November 2014 at 08:36)
Chapter 4Part 2Section 154

154   Who is liable to pay the duty?

(1)  Duty chargeable under this Part is payable by the 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, the person who made the relevant acquisition and the associated person or persons are jointly and severally liable for payment of the duty.
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