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DUTIES ACT 1997 - SECT 26A
Transactions involving goods and other property that occur on or after 1 July 2012
26A Transactions involving goods and other property that occur on or after 1
July 2012
(1) If a dutiable transaction involves goods and other dutiable property, the
Chief Commissioner may disregard the value of the goods in the transaction if
satisfied that the dutiable value of the other property does not exceed 10% of
the dutiable value of all the dutiable property in the transaction.
(2) This
section applies only to dutiable transactions that occur on or after 1 July
2012.
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