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Rulings for How Do I Make an Estimation?
 
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Rulings for How Do I Make an Estimation?
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PUB-DT-2008-28 – Application of section 22 of the Duties Act 2001 (Aggregation)Public Ruling which outlines the manner in which section 22 of the Duties Act 2001 will be applied, including: the circumstances in which two or more dutiable transactions are considered to constitute “one arrangement”; the circumstances in which the Commissioner will consider exercising discretion not to aggregate; and the evidence requirements in relation to dutiable transactions that may be impacted by section 22. Effective from 1 August 2008. (Current)


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