9
In forceWhat form must a dutiable transaction take?
Chapter 2Transactions concerning dutiable property
Part 1Introduction and overview
9 What form must a dutiable transaction take?
(1)
A dutiable transaction may be effected or evidenced—
(a)
wholly in writing; or
(b)
partly in writing and partly orally; or
(c)
wholly orally as evidenced by whole or part performance.
(2)
A dutiable transaction may be effected or recorded by any means, including electronic means.
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