Rates and thresholds
| Dutiable value of the dutiable property subject to the dutiable transaction | Rate of duty |
|---|---|
$0 - $14,000 | $1.25 for every $100 or part thereof |
$14,001 - $30,000 | $175 plus $1.50 for every $100 or part thereof |
$30,001 - $80,000 | $415 plus $1.75 for every $100 or part thereof |
$80,001 - $300,000 | $1,290 plus $3.50 for every $100 or part thereof |
$300,001 - $1m | $8,990 plus $4.50 for every $100 of part thereof |
over $1m | $40,490 plus $5.50 for every $100 or part thereof |
Last updated: 2008-05-09