DUTIES ACT 2000 - SECT 136 Payments exempted from hiring charges

DUTIES ACT 2000 - SECT 136

    (1)     The following charges are not included as hiring charges—

        (a)     payments for delivery, repositioning, erection, installation, maintenance or cleaning of the goods;

        (b)     refundable cash deposits or bonds (unless appropriated as hiring charges);

        (c)     insurance premiums payable by the hirer;

        (d)     duty paid or payable under this Act or a corresponding Act;

        (e)     payments for the sale of goods (such as fuel, replacement parts or theft replacement);

        (f)     any GST payable on the supply to which the hire of goods relates;

        (g)     any payment of a type prescribed by the regulations.

    (2)     No duty is chargeable under this Chapter on a payment by the hirer under a hire of goods if title to the goods passes to the hirer as a consequence of the payment.