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DUTIES ACT 1997 - SECT 104ZM
Reduction of duty on transactions involving apparent purchasers
104ZM Reduction of duty on transactions involving apparent purchasers
(1) Any surcharge purchaser duty chargeable on a declaration of trust to which
section 55 (1) (a) applies is to be reduced by the amount of
surcharge purchaser duty (if any) paid on the transfer, or agreement for the
sale or transfer, of the identified residential-related property to the
apparent purchaser.
(2) Any surcharge purchaser duty chargeable on a transfer
to which section 55 (1) (b) applies from an apparent purchaser to the real
purchaser is to be reduced by the amount of surcharge purchaser duty (if any)
paid on-- (a) any declaration of trust to which section 55 (1) (a) applies
made by the apparent purchaser in respect of the residential-related property,
and
(b) the transfer, or agreement for the sale or transfer, to the apparent
purchaser.
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