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Duties Act 2000
9What form must a dutiable transaction take?
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9 What form must a dutiable transaction take?
(1) A dutiable transaction may be effected or evidenced—
(a) wholly in writing; or
(b) partly in writing and partly orally; or
(c) wholly orally as evidenced by whole or part performance.
(2) A dutiable transaction may be effected or recorded by any means, including electronic means.