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.
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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