Australian Capital Territory Numbered Acts

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DUTIES ACT 1999 - SECT 159

Rates of duty

(1)     Duty is chargeable at the determined rate on the total amount of the hiring charges of an equipment financing arrangement.

(2)     Duty is chargeable at the determined rate on the total amount of the hiring charges of an ordinary hire of goods.

(3)     The maximum amount of duty chargeable in respect of a special hiring agreement is $10,000.



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