(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,
"partnership interest" (being an interest in a partnership that has partnership property that is residential-related property elsewhere referred to in this section).