NSWIn ForceAct
Duties Act 1997
137ACWho is liable to pay the duty?
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137AC Who is liable to pay the duty?
137AC Who is liable to pay the duty?
(1) Duty under this Part is payable by the person who acquires the residential land use entitlement.
(2) Only acquirers who are foreign persons are liable to pay duty under this Part.
ss 137AA–137AC: Ins 2016 No 32, Sch 1 [29].