180   Imposition of duty

This Chapter charges duty on the hire of goods.

Notes. 

(1)   Goods is defined in section 182.

(2)   Hire of goods is defined in section 183.

(3)   Different arrangements apply to the imposition and payment of the duty according to whether the hiring out of the goods is done by a person who is in the business of hiring out goods (a commercial hire business) or by another person. Part 2 applies to commercial hire businesses and Part 3 applies to other persons.

(4)   The rate of duty is applied to the amount of hiring charges. Hiring charges are defined in section 189. Different rates of duty are applied, depending on the kind of hire. (There are two kinds of hire and they are specified in section 183.)