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.
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> > (2) Only acquirers who are foreign persons are liable to pay duty under this Part.
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> **ss 137AA–137AC:** Ins 2016 No 32, Sch 1 \[29\].