DUTIES ACT 2008 - SECT 41
DUTIES ACT 2008 - SECT 41
41 . No double duty — general
(1) If a transaction
for property constitutes more than one dutiable transaction for the property
and the charging of duty on all of the dutiable transactions for the property
would result in duty being imposed more than once on the transaction, the
Commissioner is to decide the dutiable transaction on which duty is imposed
and duty is not chargeable on the other dutiable transaction, or dutiable
transactions.
(2) For the purposes
of subsection (1), the Commissioner is to decide the dutiable transaction for
the property that is the most applicable dutiable transaction having regard to
this Chapter and the sole or dominant purpose of the transaction.