157GWho is liable to pay the duty?

#### 157G Who is liable to pay the duty? 157G Who is liable to pay the duty? > > (1) Duty chargeable under this Part is payable by any foreign person who makes the relevant acquisition, except as provided by subsection (2). > > > (2) If a relevant acquisition results from an aggregation of the interests of associated persons, any foreign person who made the relevant acquisition and any associated person who is a foreign person is jointly and severally liable for payment of the duty. > > **ss 157D–157G:** Ins 2016 No 32, Sch 1 \[32\].