NSWIn ForceAct
Duties Act 1997
104RWho is liable to pay surcharge purchaser duty?
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104R Who is liable to pay surcharge purchaser duty?
104R Who is liable to pay surcharge purchaser duty?
(cf section 13)
(1) The person liable to pay surcharge purchaser duty is the transferee.
(2) Only transferees who are foreign persons are liable to pay surcharge purchaser duty.
ss 104K–104T: Ins 2016 No 32, Sch 1 [14].