Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 161

    The Commissioner may include, as part of the amount received as hiring charges, either or both of the following:

        (a)     any payments under the arrangement that are not hiring charges, including charges referred to in section 156, that the Commissioner is satisfied have been increased for the purpose of minimising duty under this Chapter;

        (b)     any payments that would be hiring charges except for the fact that they are paid to a person other than the person who hires out the goods.