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Duties Act 1997 No 123
Historical version for 1 July 2010 to 28 November 2010 (accessed 20 May 2013 at 18:45) Current version
Chapter 2Part 3Section 33A

33A   Shares in share management fisheries

The rate of duty chargeable on dutiable transactions in respect of shares in a share management fishery (within the meaning of the Fisheries Management Act 1994) is 60 cents per $100, or part, of the dutiable value of the shares.
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