DUTIES ACT 1997 - SECT 104G
Introduction and overview
DUTIES ACT 1997 - SECT 104G
Introduction and overview
104G Introduction and overview
(1) This Chapter charges duty on certain dutiable transactions in respect of
residential land that are, or are taken to be, transfers to foreign persons.
(2) The duty charged by this Chapter is additional to any duty charged by
Chapter 2.
(3) The duty charged by this Chapter is referred to as
"surcharge purchaser duty" .
