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DUTIES ACT 1997 - SECT 131 Assessment of duty

DUTIES ACT 1997 - SECT 131

Assessment of duty

131 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).