26Apportionment—dutiable property and other property

26 Apportionment—dutiable property and other property (1) If a dutiable transaction relates to dutiable property and property that is not dutiable property, duty is payable under this chapter in relation to the dutiable transaction only to the extent that it relates to dutiable property. (2) If a dutiable transaction relates to different types of dutiable property for which different rates of duty are payable under this chapter, duty is payable under this chapter in relation to the dutiable transaction as if a separate dutiable transaction had occurred in relation to each such type of dutiable property.