Evidence of value

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

• Start

• When evidence is required

• Acceptable forms of evidence

On any sale or transfer of dutiable property eg land, duty is payable on the dutiable value of the property as determined at the time of sale or transfer.

The dutiable value of dutiable property is the greater of :

Depending on the nature of the transaction or the relationship of the parties involved, the Chief Commissioner may require the person, who is liable to pay the duty, to provide evidence of value of the property the subject of the sale or transfer.

Select the 'start' button to read more about when evidence of value is required.

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