104G
In forceIntroduction and overview
Chapter 2ADuty charged on certain residential land transactions involving foreign persons
Part 1Preliminary
104G Introduction and overview
(1)
This Chapter charges duty on certain dutiable transactions in respect of residential land that are, or are taken to be, transfers to foreign persons.
(2)
The duty charged by this Chapter is additional to any duty charged by Chapter 2.
(3)
The duty charged by this Chapter is referred to as surcharge purchaser duty.
This Act’s bill:Explanatory memorandumSecond reading speech
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