The following persons
commit an offence if there is a contravention of section 200(2), 201(6) or
202(2) in relation to an acquisition —
(a) in
every case, the acquirer;
(b) if
the landholder concerned is a corporation, the corporation;
(c) if
the landholder concerned 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 concerned immediately after the acquisition, other than a
person whose interest in the landholder is, for the purpose of calculating the
duty, an excluded interest under section 189.
Penalty: a fine of $20 000.
[Section 204 amended: No. 32 of 2012 s. 23; No. 12
of 2019 s. 99.]
[Division 8 (s. 205) omitted under the Reprints Act 1984 s. 7(4)(e).]
[Heading inserted: No. 12 of 2019 s. 100.]
[Heading inserted: No. 12 of 2019 s. 100.]