New South Wales Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]


Meaning of "residential-related property"

104K Meaning of "residential-related property"

(cf section 11)

"Residential-related property" is any of the following dutiable property--

(a) residential land in New South Wales,
(b) an option to purchase residential land in New South Wales,
(c) an interest in any residential-related property referred to in paragraph (a) or (b), except to the extent that--
(i) it arises as a consequence of the ownership of a unit in a unit trust scheme and is not a land use entitlement, or
(ii) it is, or is attributable to, an option over residential-related property, or
(iii) it is a marketable security,
(d) a
"partnership interest" (being an interest in a partnership that has partnership property that is residential-related property elsewhere referred to in this section).

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback