Western Australian Numbered Acts Western Australian Numbered Acts (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 taken into account under section 163 or 164 as being related
to the acquirer for the purposes of the acquisition, other than a person whose
interest in the landholder is, for the purpose of calculating the duty, an
excluded interest under section 190(1) or 192.
(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.