New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 104ZJ
Applications to bring land under Real Property Act 1900
104ZJ Applications to bring land under Real Property Act 1900
(1) An application to bring residential land under the Real Property Act 1900
that is chargeable with ad valorem duty under Chapter 2 because of section 53
is chargeable with surcharge purchaser duty if any of the persons liable to
pay duty under Chapter 2 on the application are foreign persons.
surcharge purchaser duty chargeable is to be determined by applying section 53
as if a reference in that section to duty or ad valorem duty were a reference
to surcharge purchaser duty.
(3) Any foreign persons liable to pay duty under
Chapter 2 on the application are liable to pay the surcharge purchaser duty.
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