DA-053

This ruling provides guidance on the meaning of the term "consideration" under s7(1)(b)(v) and (va) of the Duties Act 2000 and explains what factors are taken into account in determining whether consideration has been paid or agreed to be paid for the purposes of the provisions. The ruling also sets out a number of examples on what will and will not constitute consideration for the purposes of the provisions.

Issue date: December 2010