DUTIES ACT 1997 - SECT 131 Assessment of duty
DUTIES ACT 1997 - SECT 131
Assessment of duty131 Assessment of duty
A statement required to be lodged under this Part by a person is chargeable with duty of 60 cents for every $100, or part, of the higher of--
(a) the total or aggregate obtained under section 130 (d), and
(b) the total obtained under section 130 (e).