104ZJG
CurrentNo surcharge purchaser duty payable for exempt transferees
Chapter 2ADuty charged on certain residential land transactions involving foreign persons
Part 3ARefunds relating to build-to-rent properties, retirement villages and other properties
104ZJG No surcharge purchaser duty payable for exempt transferees
No surcharge purchaser duty is chargeable on a transfer if the transferee is an exempt transferee for the transfer at the time the liability for the duty would otherwise have arisen under this Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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