Duties Act 2001

This section applies in relation to assessments of duty for a relevant transaction if invalid AFAD was purportedly imposed on the transaction.

To remove any doubt, it is declared that—

an assessment of duty for the relevant transaction under chapter 2 or 3 is, and always has been, made separately from an assessment of AFAD under chapter 4 for the same transaction, whether or not the assessments are the subject of the same assessment notice; and

the purported imposition of the invalid AFAD does not affect—

the validity of an assessment of any other duty for the transaction; or

any other right or liability acquired or incurred, or an act or omission done or made, in relation to the assessment of other duty for the transaction.