Australian Capital Territory Consolidated Acts

DUTIES ACT 1999 - SECT 247

    (1)     A person commits an offence if—

        (a)     the person registers in a register of legal or beneficial interests in dutiable property a dutiable transaction, an instrument that effects a dutiable transaction or an instrument chargeable with duty; and

        (b)     the transaction or instrument is not—

              (i)     stamped; or

              (ii)     marked by the commissioner or in a way approved by the commissioner; or

              (iii)     endorsed in accordance with an approval under the Taxation Administration Act , division 6.2 (Special arrangements for making returns and paying tax).

Maximum penalty: 50 penalty units.

    (2)     An offence against this section is a strict liability offence.