105Introduction and overview

#### 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 \[15\].