104ZSInterim payment of duty

#### 104ZS Interim payment of duty 104ZS Interim payment of duty > > (1) In this section— > > > > relevant dutiable transaction means an agreement for sale or transfer that is a dutiable transaction. > > > > relevant surcharge duty transaction means an agreement for sale or transfer that is a surcharge duty transaction. > > > (2) Section 49 applies in respect of residential-related property subject to a relevant surcharge duty transaction in the same way as it applies in respect of dutiable property subject to a relevant dutiable transaction. > > > (3) For that purpose, references in section 49 are to be read as follows— > > > > > (a) a reference to the dutiable value of dutiable property is to be read as a reference to the dutiable value of residential-related property, determined in accordance with this Chapter, > > > > > (b) a reference to duty is to be read as a reference to surcharge purchaser duty. > > **ss 104ZR–104ZT:** Ins 2016 No 32, Sch 1 \[14\].