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Customs valuation is the process whereby customs authorities assign a monetary value to a good or service for the purposes of import or export. Generally, authorities engage in this process as a means of protecting tariff concessions, collecting revenue for the governing authority, implementing trade policy, and protecting public health and safety.
Major forms of duty include transfer duty on the purchase of land (both freehold and leasehold), buildings, fixtures, plant and equipment, intangible business assets (such as goodwill and intellectual property) debts and other types of dutiable property. Another key type of duty is landholder duty, which is imposed on the acquisition of shares ...
A goods and services tax (GST) is a value added tax levied by the federal government at 10% on the supply of most goods and services by entities registered for the tax. The GST was introduced in Australia on 1 July 2000 by the then Howard Liberal government .
Only one set of tax instalment stamps was issued, in 1941. It was the keytype used in all Australian states, overprinted QLD. below the value. Twenty nine values ranging from 1d to £5 were issued, and are most commonly found in mint condition.
Cars and other small motor vehicles such as motorcycles ("small" being a carrying capacity less than 1 tonne and less than 9 passengers). Since cars normally decline in value this exemption is actually a disadvantage. But the exemption applies even to antique or collectible vehicles, so if they rise in value then the exemption is an advantage.
The first stamps of Queensland were issued on 1 November 1860. Before that, Queensland used the stamps of New South Wales from 1851. [1] [2] All of Queensland's postage stamps portrayed Queen Victoria with the exception of two stamps depicting allegorical figures of Australia (1903, 1907).
A block of four £2 "Roo" stamps showing the printer's imprint in the selvedge 1d King George V, used at Sydney in 1916. The six self-governing Australian colonies that formed the Commonwealth of Australia on 1 January 1901 had operated their own postal service and issued their own stamps – see articles on the systems on New South Wales (first stamps issued 1850), Victoria (1850), Tasmania ...
Penalty units note in reg 256 of ROAD RULES 2014, New South Wales, Australia. A penalty unit (PU) is a standard amount of money used to compute penalties for many breaches of law in Australia at both the federal, and state and territory level.