Australian Capital Territory Consolidated Acts

DUTIES ACT 1999 - SECT 233

    (1)     An instrument is "stamped" if—

        (a)     the instrument is endorsed by the commissioner to indicate that—

              (i)     an amount of duty has been paid; or

              (ii)     the duty payable is subject to a deferral arrangement under section 75AC (Approval to defer payment of duty); or

              (iii)     duty is not payable; or

        (b)     a unique authorisation number in relation to the instrument is given by the commissioner under section 239.

    (2)     If an electronic assessment application in relation to an instrument has been made to the commissioner by a person approved under section 239, the instrument is taken to have been lodged with the commissioner for stamping.