134
In forceWho is liable to pay the duty?
Chapter 3Certain transactions treated as transfers
Part 4Acquisition of land use entitlements by allotment of shares or issue of units
134 Who is liable to pay the duty?
Duty chargeable under this Part is payable by the person who acquires the land use entitlement.
This Act’s bill:Explanatory memorandumSecond reading speech
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