163GSignificant holdings in goods

#### 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 \[2\].