DUTIES ACT 2000 - SECT 137 Credit for duty paid in another Australian jurisdiction

Victorian Current Acts

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DUTIES ACT 2000 - SECT 137

Credit for duty paid in another Australian jurisdiction

S. 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.

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