Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 156

(1)     A reference in this Chapter to hiring charges does not include a reference to—

        (a)     payments for delivery, repositioning, erection, installation, maintenance or cleaning of the goods hired;

        (b)     refundable cash deposits or bonds (unless appropriated as hiring charges);

        (c)     insurance premiums payable by the hirer;

        (d)     duty paid or payable under this Act or a corresponding Act;

        (e)     payments for the sale of goods (such as fuel, replacement parts or theft replacement); or

        (f)     any prescribed payment.

(2)     Duty is not chargeable under this Chapter on a payment by the hirer under a hire of goods if title to the goods passes to the hirer as a consequence of the payment.