Western Australian Current Acts

DUTIES ACT 2008 - SECT 83

83 .         Certain business licences required by Cwlth law, dutiable value of for s. 82(a)

                The dutiable value of a dutiable transaction referred to in section 82(a) is the greater of the following —

            (a)         the value of the business licence so far as it authorises the carrying out of an activity in Western Australia; or

            (b)         the portion of the consideration for the transaction that relates to the carrying out of an activity in Western Australia under the authority of the business licence.