104ZJApplications to bring land under Real Property Act 1900

104ZJ Applications to bring land under Real Property Act 1900

104ZJ Applications to bring land under Real Property Act 1900

(1) An application to bring residential land under the Real Property Act 1900 that is chargeable with ad valorem duty under Chapter 2 because of section 53 is chargeable with surcharge purchaser duty if any of the persons liable to pay duty under Chapter 2 on the application are foreign persons.

(2) The surcharge purchaser duty chargeable is to be determined by applying section 53 as if a reference in that section to duty or ad valorem duty were a reference to surcharge purchaser duty.

(3) Any foreign persons liable to pay duty under Chapter 2 on the application are liable to pay the surcharge purchaser duty.

ss 104ZF–104ZJ: Ins 2016 No 32, Sch 1 [14].