Australian Capital Territory Current Acts

DUTIES ACT 1999 - SECT 75AJ

    (1)     The conditions of a deferral arrangement include the following:

        (a)     that the amount of duty deferred must be at least—

              (i)     $1 000; or

              (ii)     if a greater amount is required under the duty deferral scheme—the amount required;

        (b)     any other condition required under the duty deferral scheme.

    (2)     This section does not limit the Taxation Administration Act

, section 52 (Arrangements for payment of tax), but any arrangement under that section about deferred payment of duty under this division must not be inconsistent with conditions under subsection (1).