New South Wales Consolidated Acts New South Wales Consolidated Acts(1) The rate of duty chargeable on a dutiable transaction is the base amount for the threshold range that applies to the dutiable transaction plus the amount determined at the fixed rate in respect of the dutiable value of the dutiable property involved in the transaction.
Column 1 Column 2 Column 3 Column 4 Column 5 Threshold range Minimum threshold amount Maximum threshold amount Base amount Fixed rate 1 $0 $14,000 $0 $1.25 for every $100 (or part) of the dutiable value 2 $14,000 $30,000 $175 $1.50 for every $100 (or part) by which the dutiable value exceeds the minimum threshold amount 3 $30,000 $81,000 $415 $1.75 for every $100 (or part) by which the dutiable value exceeds the minimum threshold amount 4 $81,000 $304,000 $1,307 $3.50 for every $100 (or part) by which the dutiable value exceeds the minimum threshold amount 5 $304,000 $1,013,000 $9,112 $4.50 for every $100 (or part) by which the dutiable value exceeds the minimum threshold amount 6 $1,013,000 -- $41,017 $5.50 for every $100 (or part) by which the dutiable value exceeds the minimum threshold amount
(2) For the purposes of this Part, a
"threshold range" applies to a dutiable transaction if the dutiable value of the dutiable property involved in the transaction is more than the minimum threshold amount but not more than the maximum threshold amount (if any) specified for that threshold range.
(3) The rate of duty provided for by this section applies unless other provision is made by this Chapter.
(4) Each minimum threshold amount and maximum threshold amount is an adjustable amount for the purposes of Division 3.