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Duties Act 2000
126What is a commercial hire business?
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126 What is a commercial hire business?
(1) A ***commercial hire business*** is a person who hires out goods as a business.
(2) It is immaterial whether or not the hiring out of the goods is the principal business or is ancillary to some other form of business, and whether or not any such principal or ancillary business is carried on wholly or partly outside Victoria.