Div 1AAbolition of duty

Division 1A — Abolition of duty 112. Hire of goods duty abolished from 1 January 2007 317 Division 1 — Interpretation in Part IVB 112I. Meaning of “commercial hire business” 317 112IA. Meaning of “goods” 317 112IB. Meaning of “hire of goods” 318 112IC. Meaning of “State hire of goods” 319 112ID. Meaning of “equipment financing arrangement” and “hire purchase agreement” 320 112IE. Meaning of “hiring charges” 321 112IF. Terms used in this Part 322 Division 2 — Registration of commercial hire businesses 112J. Commercial hire businesses to be registered 323 112JA. Registration of commercial hire businesses 323 112JB. Cancelling registration of commercial hire businesses 323 Division 3 — Connection to the State 112K. Connection to the State — hire of goods and persons to which this Part applies 324 Division 4 — Commercial hire businesses 112L. Lodging returns and paying duty 325 112LA. Calculating the assessable amount for a return period 326 112LB. Calculating the amount of duty payable on a return 327 112LC. Return period for a commercial hire business 328 112LD. Annual reconciliation 328 Division 5 — Persons other than commercial hire businesses 112M. Statement of transaction 330 112MA. Lodging statements and paying duty 331 112MB. Method of calculating total hiring charges if they are not readily ascertainable 331