Aggregated transactions
Dutiable transactions relating to separate items of dutiable property, or separate parts of, or interests in, dutiable property are to be aggregated and treated as a single dutiable transaction if:
they occur within 12 months, and
the transferee is the same or the transferees are associated persons, and
the transferor is the same or the transferors are associated persons, and
the dutiable transactions together form, evidence, give effect to or arise from what is, substantially, one arrangement relating to all of the items or parts of, or interests in, the dutiable property.
Last updated: 2008-05-09
