QLDIn ForceAct
Duties Act 2001
sec.175Who is liable to pay landholder duty
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### sec.175 Who is liable to pay landholder duty
Landholder duty imposed on a relevant acquisition must be paid by the acquirer.
However, if a person makes a relevant acquisition because interests are aggregated under section 158 (1) (b) (ii) , the person and the related persons of the person are jointly and severally liable for the payment of the landholder duty.
s 175 amd 2011 No. 20 s 88
(sec.175-ssec.1) Landholder duty imposed on a relevant acquisition must be paid by the acquirer.
(sec.175-ssec.2) However, if a person makes a relevant acquisition because interests are aggregated under section 158 (1) (b) (ii) , the person and the related persons of the person are jointly and severally liable for the payment of the landholder duty.