Exemptions and concessions
Items that do not attract duty when buying a business
goods that are stock-in-trade
materials held for use in manufacture
goods under manufacture
goods held or used in connection with land used for primary production
livestock
a registered motor vehicle
a ship or vessel
- items not classified as ‘dutiable property’
Refer Revenue Ruling DUT004 for more information on transactions relating to goods and other property.
Last updated: 21-Dec-2010