138 Splitting or redirection of hiring charges (anti‑avoidance provision) The Commissioner may include, as part of the amount received as hiring charges, any of the following— (a) any payments under the arrangement that are not hiring charges, including charges referred to in section 136, that the Commissioner is satisfied have been increased for the purpose of minimising duty under this Chapter; (b) any payments that would be hiring charges except for the fact that they are paid to a person other than the person who hires out the goods.

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Section 138 - Duties Act 2000 - Splitting or redirection of hiring charges (anti‑avoidance provision) — Zoe