(1) The Commissioner
may make an assessment (an interim assessment ) of a portion of the foreign
transfer duty payable on a foreign dutiable transaction if, under
section 44A(1), the Commissioner makes an assessment of a portion of the
transfer duty payable on the transaction.
(2) For the purposes
of making an interim assessment, the foreign transfer duty payable is to be
determined as if the portion of the dutiable value of the foreign dutiable
transaction were the full dutiable value of the transaction.
[Section 205R inserted: No. 24 of 2018 s. 8.]