154Who is liable to pay the duty?

#### 154 Who is liable to pay the duty? 154 Who is liable to pay the duty? > > (1) The following persons are jointly and severally liable to pay duty chargeable under this Part— > > > > > (a) the person who makes the relevant acquisition, > > > > > (b) the landholder or, if the landholder is a unit trust scheme, the trustee of the landholder, > > > > > (c) if the relevant acquisition results from an aggregation of the interests of the person referred to in paragraph (a) and other persons—each of those other persons. > > > (2) A person who pays an amount of duty chargeable under this Part is entitled to recover as a debt the amount paid (together with any penalty or interest paid by the person in respect of that duty) from another person who is jointly and severally liable to pay the duty, as follows— > > > > > (a) the landholder or trustee of the landholder is entitled to recover from a person referred to in subsection (1)(a) or (c), > > > > > (b) the person who makes the relevant acquisition is entitled to recover from the other persons referred to in subsection (1)(c) (but not from the landholder or trustee of the landholder) with recovery from each of those other persons limited to an amount that is proportionate to the interest of the other person, > > > > > (c) a person referred to in subsection (1)(c) is not entitled to recover. > > > (3) Any liability of a landholder, or the trustee of a landholder, to pay duty chargeable under this Part (together with any interest or penalty tax payable) is a charge on the land holdings of the landholder or trustee. > > > (4) A charge created by this section gives the Chief Commissioner an interest in the land and, accordingly, the Chief Commissioner may lodge a caveat in respect of the land under the [Real Property Act 1900](/view/html/inforce/current/act-1900-025) to protect that interest. > > > (5) A caveat must be withdrawn when the amount of the duty for which the landholder or trustee is liable (together with any interest or penalty tax payable) has been paid. > > > (6) Section 45(3) of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) (which relates to rights of contribution or indemnity between persons who are jointly and severally liable for duty) does not apply to joint and several liability under this section. > > **s 154:** Ins 2009 No 51, Sch 1.2 \[2\]. Subst 2020 No 14, Sch 1\[7\].