New South Wales Consolidated Acts New South Wales Consolidated ActsIn this Act--
"foreign person" has the same meaning as in Chapter 2A of the Duties Act 1997
.
"non-concessional company" means a company classified as a
non-concessional company under section 29 of the Principal Act.
"premium rate threshold" , in relation to a land tax year, means the
premium rate threshold for that land tax year as determined in accordance with
the Principal Act, Part 7, Division 4.
"residential land" has the same meaning as in Chapter 2A of the Duties Act
1997 .
"retirement visa holder" has the same meaning as in Chapter 2A of the
Duties Act 1997 .
"surcharge land tax" --see section 5A.
"tax threshold" means--
(a) in relation to a land tax year before the 2005 land tax year--the tax threshold determined in accordance with section 62TB of the Principal Act, as in force immediately before the repeal of the section, and
(b) in relation to the 2006 land tax year or any subsequent land tax year--the tax threshold determined in accordance with the Principal Act, Part 7, Division 4.