- The items listed below are not links. They indicate where you are in this process.
Same or associated purchaser
Same or associated vendor
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?
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.