DUTIES ACT 2001 - SECT 518 Aggregation of dutiable transactions DUTIES ACT 2001 - SECT 518 Aggregation of dutiable transactions 518 Aggregation of dutiable transactions (1) An instrument of conveyance as defined in section 53(1) of the repealed Act that was made or entered into before the commencement day is taken to be a dutiable transaction for section 30. (2) For applying section 30, a reference to the dutiable value of the dutiable transaction is taken to be a reference to the full unencumbered value, under the repealed Act, of the property the subject of the transaction.
