32XParties required to provide information to Commissioner

32X Parties required to provide information to Commissioner (a) a person (***the vendor***) enters into a contract to sell or transfer any dutiable property referred to in section 10(1)(a) or (d) to another person (***the first purchaser***), or an option is granted with respect to that property to or by the first purchaser; and (b) the transfer executed by the vendor transfers the property or any part of it not to the first purchaser but to another person (***the transferee***). S. 32X(2) amended by No. 28/2017 s. 22(1). (2) The transferee must give the Commissioner information in the approved form, containing the details required by the Commissioner for the purposes of determining any liability of the transferee or any other person to duty under this Chapter. S. 32X(3) amended by No. 28/2017 s. 22(1). (3) If the Commissioner considers it necessary for the purposes of determining liability to duty under this Chapter, the Commissioner may require any person he or she reasonably believes may be liable to duty to give the Commissioner information in the approved form, containing the details required by the Commissioner. Note to s. 32X inserted by No. 28/2017 s. 22(2). Pt 4B (Heading and ss 32XA–32XI) inserted by No. 17/2019 s. 10.