21E

Joint and several liability for additional duty

In force

If a transferor of dutiable property—

S. 21E(a) amended by No. 28/2017 s. 20(a).

(a)

gives information under section 21(4A); and

S. 21E(b) amended by No. 28/2017 s. 20(b).

(b)

that information is incorrect—

the transferor is jointly and severally liable with the transferee for any additional duty payable on the transfer and any penalty or interest.

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