South Australian Consolidated Acts

STAMP DUTIES ACT 1923 - SECT 71EJ

71EJ—Recovery of duty

        (1)         The Commissioner may recover a surcharge payable on a transaction to which this Division applies as a debt—

            (a)         from a party to the transaction; or

            (b)         if the relevant gaming machine business is owned by a private entity—from the private entity.

        (2)         If the Commissioner recovers the surcharge from a private entity, the private entity may recover the relevant amount from the parties to the transaction.