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Duties Act 1997
105Introduction and overview
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105 Introduction and overview
105 Introduction and overview
(1) This Chapter charges duty at the same rate as for a transfer of dutiable property under Chapter 2 on certain transactions which are not “dutiable transactions” under Chapter 2.
(2) This Chapter also charges duty on certain transactions involving foreign persons that are not “surcharge duty transactions” under Chapter 2A, at the same rate under that Chapter as for a transfer of residential-related property to a foreign person.
s 105: Subst 2003 No 79, Sch 1 [1]. Am 2004 No 96, Sch 1 [2]; 2016 No 32, Sch 1 [15].