New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 49

49 Interim payment of duty

(1) If the full dutiable value of dutiable property subject to an agreement for sale or transfer cannot, in the Chief Commissioner’s opinion, be immediately ascertained, the Chief Commissioner may make an assessment by way of estimate under section 11 (2) of the Taxation Administration Act 1996 .

(2) A written instrument effecting or evidencing the sale or transfer may be stamped “interim stamp only”.