15A
In forceAscertainment of value of property
Part 2General provisions with respect to stamp duties
15A Ascertainment of value of property
(1)
If the value of property is to be ascertained by reference to an actual or notional cost of acquisition, any component of the cost of acquisition that is referable to GST payable on its sale or supply is to be regarded as a component of its value.
(2)
In ascertaining the value of property for the purpose of assessing
ad valorem duty on an instrument, the existence of an overriding power of revocation or reconveyance in that or any other instrument may be disregarded.
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