131
In forceAssessment of duty
Chapter 3Certain transactions treated as transfers
Part 3Entitlements arising from capital reductions or rights alterations
131 Assessment of duty
A statement required to be lodged under this Part by a person is chargeable with duty of 60 cents for every $100, or part, of the higher of—
(a)
the total or aggregate obtained under section 130 (d), and
(b)
the total obtained under section 130 (e).
This Act’s bill:Explanatory memorandumSecond reading speech
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