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DUTIES ACT 1997 - SECT 104ZS
Interim payment of duty
104ZS Interim payment of duty
(1) In this section--
"relevant dutiable transaction" means an agreement for sale or transfer that
is a dutiable transaction.
"relevant surcharge duty transaction" means an agreement for sale or transfer
that is a surcharge duty transaction.
(2) Section 49 applies in respect of
residential-related property subject to a relevant surcharge duty transaction
in the same way as it applies in respect of dutiable property subject to a
relevant dutiable transaction.
(3) For that purpose, references in section 49
are to be read as follows-- (a) a reference to the dutiable value of
dutiable property is to be read as a reference to the dutiable value of
residential-related property, determined in accordance with this Chapter,
(b)
a reference to duty is to be read as a reference to surcharge purchaser duty.
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