New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 105
Introduction and overview
105 Introduction and overview
(1) This Chapter charges duty at the same rate as for a transfer of
dutiable property under Chapter 2 on certain transactions which are not
"dutiable transactions" under Chapter 2.
(2) This Chapter also charges duty on certain transactions involving
foreign persons that are not "surcharge duty transactions" under Chapter 2A,
at the same rate under that Chapter as for a transfer of
residential-related property to a foreign person.
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