32TWho is liable to pay the duty?

32T Who is liable to pay the duty? (a) in the case of duty referred to in section 32Q(1)(a)—by the first purchaser; S. 32T(1)(b) substituted by No. 84/2008 s. 6(6). (b) in the case of duty referred to in section 32Q(1)(b)—by the final subsequent purchaser; S. 32T(1)(c) inserted by No. 84/2008 s. 6(6), amended by No. 28/2017 s. 35. (c) in the case of duty referred to in section 32Q(1)(c)—by the subsequent purchaser who obtains or assumes a transfer right under the relevant subsequent transaction. (2) A transferee who pays duty payable under this Division by another person may recover the amount of that duty as a debt due to the transferee from the other person. S. 32U inserted by No. 36/2005 s. 10.