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DUTIES ACT 2001 - SECT 205 Imposition of corporate trustee duty

DUTIES ACT 2001 - SECT 205

Imposition of corporate trustee duty

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.