DUTIES ACT 2001 - SECT 104 Dutiable transactions by way of gift
DUTIES ACT 2001 - SECT 104
Dutiable transactions by way of gift104 Dutiable transactions by way of gift
For this part, a dutiable transaction is by way of gift if there is no consideration or the unencumbered value of the dutiable property is greater than the consideration for the transaction.