Column 1 | Column 2 | |
Dutiable value of dutiable transaction or relevant acquisition | Rate of duty | |
Not more than $5,000 | Nil | |
More than $5,000 but not more than $75,000 | $1.50 for each $100, or part of $100, by which the dutiable value is more than $5,000 | |
More than $75,000 but not more than $540,000 | $1,050 plus $3.50 for each $100, or part of $100, by which the dutiable value is more than $75,000 | |
More than $540,000 but not more than $1m | $17,325 plus $4.50 for each $100, or part of $100, by which the dutiable value is more than $540,000 | |
More than $1m | $38,025 plus $5.75 for each $100, or part of $100, by which the dutiable value is more than $1m |