New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 104ZI
104ZI Possessory applications
(1) A possessory application under the Real Property Act 1900 in respect of
residential land that is chargeable with ad valorem duty under Chapter 2
because of section 52 is chargeable with surcharge purchaser duty, as a
transfer of the land, if any of the applicants are foreign persons.
(a) the dutiable value of the land is the land value of the
land within the meaning of the Valuation of Land Act 1916 , and
applicants who are foreign persons are liable to pay the
surcharge purchaser duty.
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