NSWIn ForceAct
Duties Act 1997
128Who is liable to pay the duty?
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128 Who is liable to pay the duty?
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.