STAMP DUTIES ACT 1920 - SECT 28 Secondary evidence of unstamped and other instruments

This legislation has been repealed.

STAMP DUTIES ACT 1920 - SECT 28

28 Secondary evidence of unstamped and other instruments

(1) In proceedings in any court secondary evidence of an instrument may, saving all just exceptions on other grounds, be admitted notwithstanding that such instrument is subject to stamp duty and has not been duly stamped, if the amount of the stamp duty or the amount of the deficiency of the stamp duty and any fine imposed by this Act are paid to an officer of the court and if the instrument is one which may legally be stamped after execution.

(2) In any proceedings in any court, secondary evidence of an instrument made or executed on or after 21 November 1986 in respect of a transaction to which Division 3A of Part 3 applies may, saving all just exceptions on other grounds, be admitted if:

(a) an instrument executed for the purpose of effecting that transaction has been sufficiently stamped, or

(b) any statement required to be lodged under section 44A in respect of the transaction has been lodged and the duty and any fine with which the statement is chargeable have been paid.