104ZECancelled agreements and transfers

#### 104ZE Cancelled agreements and transfers 104ZE Cancelled agreements and transfers > > (1) The following transactions are not liable to surcharge purchaser duty if they are not liable to duty under Chapter 2 because of section 50 or 50A— > > > > > (a) an agreement for the sale or transfer of residential-related property that is cancelled (within the meaning of section 50), > > > > > (b) a transfer of residential-related property that is effected by an instrument. > > > (2) Section 50 (2) extends to surcharge purchaser duty that has been paid on an agreement that is not liable to surcharge purchaser duty because of this section. > > > (3) Section 50A (2) and (3) extend to surcharge purchaser duty that has been paid on a transfer that is not liable to surcharge purchaser duty because of this section and to any transfer instrument in respect of which the application for a refund is made. > > **s 104ZE:** Ins 2016 No 32, Sch 1 \[14\]. Am 2017 No 11, Sch 1 \[21\].