This Commissioner’s practice describes the transfer duty treatment of a dutiable transaction involving a unit entitlement under the Fish Resources Management Act 1994, which it is claimed does not result in the passing of a beneficial interest.
Duties CP - Unit Entitlement Under Fish Resources Management Act
Commissioner’s practice
DA 11 - How the Commissioner treats transfers of unit entitlements where it's claimed there is no passing of a beneficial interest.
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Published
27 May 2016
