Duties CP - Certain Transactions Involving Mining Tenements

Commissioner’s practice
DA 42 - Value of a transaction that involves mining tenements or the unencumbered value of mining tenements held by a landholder.
First published: 26 October 2026
Last updated:

This Commissioner’s practice outlines the Commissioner’s treatment of certain issues when assessing and determining the dutiable value of a dutiable transaction that involves mining tenements or the unencumbered value of mining tenements held by a landholder.

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