Australian Capital Territory Repealed Acts

This legislation has been repealed.

STAMP DUTIES AND TAXES ACT 1987 (REPEALED) - SECT 64ZA

(1)     Where goods are used, or will be used, under a single hiring arrangement in more than 1 State or Territory, the person who hires out the goods shall apportion the hiring charges between each State or Territory according to the proportion of use in each State or Territory.

(2)     Where hiring charges are to be apportioned in accordance with subsection (1), particulars of that apportionment shall be recorded—

        (a)     in any document which sets out the terms of the hiring arrangement between the parties; or

        (b)     by the person who hires out the goods in a form which enables those particulars to be readily identified with the parties to the arrangement and the date the arrangement was entered into.

(3)     The Commissioner, if satisfied that goods described in a written statement may be used in more than 1 State or Territory during the term of the hire, may assess duty on an estimate of that part of the term in which the goods are likely to be used in the Territory.