ACTIn ForceAct
Duties Act 1999
115EWho is liable to pay duty?
Start here
Get a plain-English read of 115E
Turn the raw legal text into a practical explanation grounded in Duties Act 1999.
115E Who is liable to pay duty? Duty payable under this part is payable by the receiving body.
Part 3.6 Voluntary transfers under Financial Sector (Transfer and Restructure)