28ARate for additional duty chargeable for foreign purchasers—residential property

28A Rate for additional duty chargeable for foreign purchasers—residential property (1) This section applies to a dutiable transaction under which a land-related interest in residential property is transferred to a foreign purchaser. S. 28A(2) amended by Nos 40/2016 s. 6, 67/2017 s. 5, 17/2019 s. 15. (2) In addition to the duty otherwise chargeable under this Chapter, duty is also chargeable at a rate of 8% of the dutiable value of the land-related interest in residential property.