NSWIn ForceAct
Duties Act 1997
157DMeaning of “residential land holding”
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#### 157D Meaning of “residential land holding”
157D Meaning of “residential land holding”
> > (1) In this Part—
> >
> > residential land holding means any land holding that is an interest in residential land (within the meaning of Chapter 2A).
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> > (2) For the purposes of charging duty under this Part in respect of a relevant acquisition in a landholder, a person is taken to be a foreign person if the person is a foreign person when the relevant acquisition is made.
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> **ss 157D–157G:** Ins 2016 No 32, Sch 1 \[32\].