DUTIES ACT 2001 - SECT 205
Imposition of corporate trustee duty
DUTIES ACT 2001 - SECT 205
Imposition of corporate trustee duty
(1) This part imposes duty (
"corporate trustee duty" ) on relevant acquisitions. Notes— 1 Exemptions
for corporate trustee duty are dealt with in division 6 .
2 Additional
foreign acquirer duty is imposed on particular relevant acquisitions under
chapter 4 .
(2) Corporate trustee duty is imposed on the dutiable value of
a relevant acquisition.