New South Wales Consolidated Acts

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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" .



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