Australian Capital Territory Numbered Acts Australian Capital Territory Numbered ActsThe Commissioner may include, as part of the amount payable as the cost of a franchise arrangement, any of the following:
(a) any payments under the arrangement that the Commissioner is satisfied have been increased for the purpose of minimising duty under this Chapter;
(b) any payments that would be included in the cost of a franchise arrangement except for the fact that they are paid to a person other than the person who grants the franchise arrangement.