Tasmanian Numbered Acts Tasmanian Numbered Acts23. Apportionment – dutiable property and other property
(1) If a dutiable transaction relates to dutiable property and property that is not dutiable property, it is chargeable with duty under this Chapter only to the extent that it relates to dutiable property.
(2) If a dutiable transaction relates
to different types of dutiable property for which different rates of duty are
chargeable under this Chapter, the dutiable transaction is chargeable with
duty under this Chapter as if a separate dutiable transaction had occurred in
relation to each such type of dutiable property.