104ZH
CurrentBreak-up of marriages, de facto relationships or domestic relationships
Chapter 2ADuty charged on certain residential land transactions involving foreign persons
Part 3Refunds and special provisions
104ZH Break-up of marriages, de facto relationships or domestic relationships
The Chief Commissioner must reassess, and refund any surcharge purchaser duty paid on, a transfer or agreement referred to in section 68 (4), (4AA) or (4A) if the Chief Commissioner is required by that subsection to reassess, and refund any duty under Chapter 2 paid on, the transfer or agreement.
This Act’s bill:Explanatory memorandumSecond reading speech
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