163G
In forceSignificant holdings in goods
Chapter 4Acquisition of interests in landholders
Part 4Exemptions and concessions
163G Significant holdings in goods
If the Chief Commissioner is satisfied that the unencumbered value of all goods in New South Wales of a landholder comprises not less than 90% of the total unencumbered value of all land holdings and goods in New South Wales of a landholder, the Chief Commissioner may disregard the value of the goods in determining the duty chargeable under this Chapter.
This Act’s bill:Explanatory memorandumSecond reading speech
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