NSWIn ForceAct
Duties Act 1997
104GIntroduction and overview
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104G Introduction and overview
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.
s 104G: Ins 2016 No 32, Sch 1 [14].