ACTIn ForceAct
Duties Act 1999
25Value of goods in certain transactions also involving
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25 Value of goods in certain transactions also involving other property The commissioner, if satisfied that it would not be just and reasonable in the circumstances to charge duty on the dutiable value of all the dutiable property in a dutiable transaction involving goods and other property, may disregard the value of the goods, or any of them, in determining the dutiable value of the property involved.