sec.81What is the purchase of a non-investment residential property

### sec.81 What is the purchase of a non-investment residential property A person purchases a non-investment residential property only if— the property is a residential property; and either of the following has been assessed for the purchase— a concession, under the Duties Act 2001 , chapter 2 , part 9 , for transfer duty; a concession, under the repealed Stamp Act 1894 , section 55A , for stamp duty. - (a) the property is a residential property; and - (b) either of the following has been assessed for the purchase— (i) a concession, under the Duties Act 2001 , chapter 2 , part 9 , for transfer duty; (ii) a concession, under the repealed Stamp Act 1894 , section 55A , for stamp duty. - (i) a concession, under the Duties Act 2001 , chapter 2 , part 9 , for transfer duty; - (ii) a concession, under the repealed Stamp Act 1894 , section 55A , for stamp duty. - (i) a concession, under the Duties Act 2001 , chapter 2 , part 9 , for transfer duty; - (ii) a concession, under the repealed Stamp Act 1894 , section 55A , for stamp duty.