Surcharge Purchaser Duty (SPD) Surcharge Land Tax (SLT) Payment Frequency One-time Annually (Recurring) Ordinary Resident 200 days within 365 days before the Liability Date 200 days within 365 days before the current Land Tax Date Exempt Permanent Resident 200 consecutive days within 365 days after the Liability Date 200 consecutive days within 365 days after… Read more