Victorian Current Acts

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DUTIES ACT 2000 - SECT 32T

Who is liable to pay the duty?

    (1)     Duty charged by this Division is payable—

        (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.



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