33ADBase amounts

#### 33AD Base amounts 33AD Base amounts > > (1) Each base amount for a threshold range is to be adjusted for the year commencing on 1 July 2020, and each subsequent year, so that it is equal to the sum of all fixed rate amounts determined for the preceding threshold ranges. > > > (2) The fixed rate amount for a threshold range is the amount determined at the fixed rate in respect of dutiable property that has a dutiable value equal to the maximum threshold amount for the threshold range. > > > (3) An adjusted base amount determined in accordance with this section is to be rounded to the nearest dollar (and an amount of 50 cents is to be rounded down). > > **ch 2, pt 3, div 3 (ss 33AB–33AF):** Ins 2019 No 8, Sch 1 \[6\].