Dutiable transactions

The items listed below are not links. They indicate where you are in this process.

• Start

• Examples

• Dutiable transactions

• Aggregation period

• Same or associated purchaser

• Same or associated vendor

• One arrangement

• Conclusion - aggregation applies

• Conclusion - no aggregation

Answer the following question to find out if aggregation applies in this instance.

Do you have more than one dutiable transaction, for example multiple agreements for sale?

Explanation

The 12 month period starts from the date the first dutiable transaction occurs.

Where a dutiable transaction occurs outside the first 12 month period this transaction will not be aggregated with those occurring during the first 12 months.

However, where a number of dutiable transactions occur outside the first 12 month period, these transactions may be aggregated separate from those occurring within the first 12 months.