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FAQ: What constitutes “property” for the purpose of Transfer Duty?

Property includes:

  • Land and fixtures;
  • Real rights in land, excluding rights under mortgage bonds or leases;
  • Rights to minerals or rights to mine for minerals including leases or sub-leases to mine for minerals;
  • A share or interest in a “residential property company”;
  • A contingent right to residential property or a share or member’s interest in a “residential property company” held by a discretionary trust (not a special trust), where the acquisition of the right is in consequence of an agreement for consideration in relation to property held by that trust; or accompanied by a change in the debt or security structure of the trust; or accompanied by a change in the trust’s trustees; and
  • A share in a share block company.

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