INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 30 - Valuation of particular gifts of property  

REGULATION 30-212.10   FEES FOR CARRYING OUT VALUATIONS  

30-212.10(1)  


The fee for carrying out a valuation is the actual cost of the valuation, including all costs of the Commissioner in obtaining the valuation.

30-212.10(2)  


If the Commissioner starts a valuation but the application for the valuation is withdrawn or treated as having no effect under subregulation 30-212.09(3) , a fee representing the cost of the incomplete valuation is payable.



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