Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

NSWIn ForceAct

Duties Act 1997

141Who is liable to pay the duty?

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Turn the raw legal text into a practical explanation grounded in Duties Act 1997.

Duty chargeable under this Part is payable by the person to whom the relevant shares are allotted.

Previous section140When must duty be paid?

Next section142Acquisition of shares by allotment

Section 141 - Duties Act 1997 - Who is liable to pay the duty? | Zoe