104KMeaning of “residential-related property”

#### 104K Meaning of “residential-related property” 104K Meaning of “residential-related property” (cf section 11) > Residential-related property is any of the following dutiable property— > > > (a) residential land in New South Wales, > > > (b) an option to purchase residential land in New South Wales, > > > (c) an interest in any residential-related property referred to in paragraph (a) or (b), except to the extent that— > > > > > (i) it arises as a consequence of the ownership of a unit in a unit trust scheme and is not a land use entitlement, or > > > > > (ii) it is, or is attributable to, an option over residential-related property, or > > > > > (iii) it is a marketable security, > > > (d) a partnership interest (being an interest in a partnership that has partnership property that is residential-related property elsewhere referred to in this section). > > **ss 104K–104T:** Ins 2016 No 32, Sch 1 \[14\].