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    <title>Can the transaction value declared under section 15(1) be accepted?</title>
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    <description>Transaction value under section 15(1) can be accepted after examining prescribed inclusions, and may be accepted for related parties where the relationship did not influence the price, consistent with Rule 3(4) of the draft GST valuation rules.</description>
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      <description>Transaction value under section 15(1) can be accepted after examining prescribed inclusions, and may be accepted for related parties where the relationship did not influence the price, consistent with Rule 3(4) of the draft GST valuation rules.</description>
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