NSWIn ForceAct
Duties Act 1997
163GSignificant holdings in goods
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163G Significant holdings in goods
163G Significant holdings in goods
If the Chief Commissioner is satisfied that the unencumbered value of all goods in New South Wales of a landholder comprises not less than 90% of the total unencumbered value of all land holdings and goods in New South Wales of a landholder, the Chief Commissioner may disregard the value of the goods in determining the duty chargeable under this Chapter.
s 163G: Ins 2009 No 51, Sch 1.2 [2].