Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) A single return may be lodged on behalf of 2 or more commercial hire businesses that are related bodies corporate.
(2) The duty-free amount of hire charges referred to in subsection 169 (2) applies to the aggregated hiring charges required to be included in such a single return and it does not apply individually to the hiring charges of each commercial hire business included in the return.
(3) If 2 or more commercial hire businesses that are related bodies corporate lodge individual returns for the same month, the duty-free amount of hiring charges referred to in subsection 169 (2) applies to the hiring charges of only one of them and those commercial hire businesses may nominate to the Commissioner the one that is to have the benefit of the duty-free amount.