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Section 104G - Duties Act 1997 - Introduction and overview — Zoe

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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 \[14\].

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