104ZAWhat is the “dutiable value” of a partnership interest?

#### 104ZA What is the “dutiable value” of a partnership interest? 104ZA What is the “dutiable value” of a partnership interest? (cf section 29) > The dutiable value of a partnership interest (DV) is to be determined in accordance with the following formula— > > %20AND%20(No%3D123)%20AND%20(Year%3D1997)%20AND%20(%22Historical%20Document%22%3D0))/g13.gif) > > > where— > > A is the value of the partnership interest, or so much of the consideration for the surcharge duty transaction as relates to the partnership interest, whichever is the greater, and > > X is the unencumbered value of all residential-related property of the partnership, and > > Y is the unencumbered value of all assets of the partnership. > > **ch 2A, pt 2 (ss 104Z–104ZD):** Ins 2016 No 32, Sch 1 \[14\].