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. goodwill, intellectual property, etc duty is payable on the dutiable value of each item of 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 transfer.

Select the start button below to find out under what circumstances evidence of value will be required.

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