Queensland Consolidated Acts

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DUTIES ACT 2001 - SECT 45

45 What is the dutiable value of a partnership acquisition

The dutiable value of a partnership acquisition is the greater of the following--

(a) the consideration for the acquisition so far as the consideration relates to dutiable property, or an indirect interest in dutiable property, held by the partnership;
(b) the value of the acquisition worked out under section 46 or 47.

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