/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Duties Act 1997/104R

NSWIn ForceAct

Duties Act 1997

104RWho is liable to pay surcharge purchaser duty?

Start here

Get a plain-English read of 104R

Turn the raw legal text into a practical explanation grounded in Duties Act 1997.

View in full context

#### 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 \[14\].

Previous section104QWhen does a liability for duty arise?Next section104SLiability for surcharge purchaser duty on certain trust-related transactions

Section 104R - Duties Act 1997 - Who is liable to pay surcharge purchaser duty? — Zoe