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Property professionals guide: Surcharge purchaser duty

A guide for solicitors, conveyancers and accountants who complete duties transactions for foreign persons who acquire residential-related property in NSW.

Chapters

1. Overview

Definition of residential-related property, when transactions are liable and how surcharge purchaser duty is calculated.
2. Individuals

Determine if an individual is ordinarily resident in Australia and when they must pay surcharge purchaser duty.
3. Partnerships

How surcharge purchaser duty applies to partnerships acquiring residential-related property.
4. Corporations

Identify when corporations are considered foreign persons for surcharge purchaser duty.
5. Discretionary trusts

How discretionary trusts are treated for surcharge purchaser duty, including tracing provisions for foreign status.
6. Other trusts

Surcharge purchaser duty for unit trusts, fixed trusts, superannuation trusts, and other trust structures.
7. Exemptions and concessions

Further exemptions and concessions from surcharge purchaser duty.
8. Videos

A series of videos to help you determine the liability of individuals, trustees of trusts and corporations.
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1. Overview