157ECircumstances in which surcharge duty is chargeable

#### 157E Circumstances in which surcharge duty is chargeable 157E Circumstances in which surcharge duty is chargeable > Duty is chargeable under this Part on a relevant acquisition in a private landholder if— > > > (a) the private landholder has any residential land holding in New South Wales, and > > > (b) any person who makes the relevant acquisition (or, if a relevant acquisition results from the aggregation of interests of associated persons, any of the associated persons) is a foreign person on the date of the relevant acquisition. > > **ss 157D–157G:** Ins 2016 No 32, Sch 1 \[32\].