#### 104ZI Possessory applications 104ZI Possessory applications > > (1) A possessory application under the [Real Property Act 1900](/view/html/inforce/current/act-1900-025) in respect of residential land that is chargeable with ad valorem duty under Chapter 2 because of section 52 is chargeable with surcharge purchaser duty, as a transfer of the land, if any of the applicants are foreign persons. > > > (2) For that purpose— > > > > > (a) the dutiable value of the land is the land value of the land within the meaning of the [Valuation of Land Act 1916](/view/html/inforce/current/act-1916-002), and > > > > > (b) applicants who are foreign persons are liable to pay the surcharge purchaser duty. > > **ss 104ZF–104ZJ:** Ins 2016 No 32, Sch 1 \[14\].

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