Australian Capital Territory Numbered Acts

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DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 160

Credit for duty paid in another Australian jurisdiction

(1)     The duty chargeable under this Chapter on a hire of goods is to be reduced by the amount of duty paid on the hire under a corresponding Act.

(2)     Notwithstanding subsection (1), the duty on a special hiring agreement that is chargeable with the maximum amount of duty of $10,000 cannot be reduced below $6,000.



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