Duties Act 1997 No 123
Current version for 1 December 2014 to date (accessed 1 February 2015 at 16:39)
Chapter 7Part 2Section 216A

216A   Calculation of dutiable proportion—goodwill and intellectual property

For the purposes of this Chapter, if the property secured by a mortgage includes the goodwill of a business or intellectual property, the goodwill or intellectual property is taken to be property in New South Wales to the extent that it would have comprised a business asset under Chapter 2 if it had been transferred to the mortgagor immediately before the liability date, which has a value equivalent to the dutiable value of such a transfer.
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