Where two or more purchasers1 are or will be jointly entitled to the interest acquired under a land transaction2 then, in general:
(1) any obligation of the purchaser under the stamp duty land tax provisions3 in relation to the transaction is an obligation of the purchasers jointly, but may be discharged by any of them;
(2) anything required or authorised by the stamp duty land tax provisions to be done in relation to the purchaser must be done by or in relation to all of them; and
(3) any liability of the purchaser under those provisions in relation to
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