New South Wales Consolidated Acts

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DUTIES ACT 1997 - SECT 26

Certain transactions concerning goods and other property

26 Certain transactions concerning goods and other property

(1) If a dutiable transaction involves goods and other dutiable property, the Chief Commissioner may disregard the value of the goods in the transaction if the dutiable value of the other property does not exceed 10% of the dutiable value of all the dutiable property in the transaction.
(2) This section does not enable the Chief Commissioner to disregard the value of goods used in connection with a business in respect of which the goodwill of the business is, or is part of, the dutiable property.



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