DUTIES ACT 2000 - SECT 137 Credit for duty paid in another Australian jurisdiction
DUTIES ACT 2000 - SECT 137
Credit for duty paid in another Australian jurisdictionS. 137(1) amended by No. 46/2001 s. 10.
(1) The duty chargeable under this Chapter on a hire of goods is to be reduced by the amount of duty paid on the hire under a corresponding Act.
(2) Despite subsection (1), the duty on a special hiring agreement that is chargeable with the maximum amount of duty of $10 000 cannot be reduced below $6000.