Western Australian Current Acts

DUTIES ACT 2008 - SECT 179

179 .         Who is liable to pay duty

        (1)         The duty chargeable in respect of a relevant acquisition is payable by the person or persons determined under subsection (2) in relation to the acquisition.

        (2)         The following persons are jointly and severally liable to pay duty chargeable in respect of a relevant acquisition of an interest in a landholder —

            (a)         in every case, the acquirer;

            (b)         if the landholder is a corporation, the corporation;

            (c)         if the landholder is a unit trust scheme, the trustee of the scheme;

            (d)         any person that is a related person in respect of the acquirer and has an interest in the landholder immediately after the relevant acquisition, other than a person whose interest in the landholder is, for the purpose of calculating the duty, an excluded interest under section 189.

        (3)         To the extent that a person referred to in subsection (2)(b), (c) or (d) has paid the duty chargeable in respect of a relevant acquisition the person may recover the amount of duty paid from the acquirer concerned, or if there is more than one from any of them, as a debt due to the person.

        [Section 179 amended: No. 32 of 2012 s. 16; No. 12 of 2019 s. 82.]