• Specific Year
    Any

DUTIES ACT 2001 - SECT 492 Way instruments are stamped

DUTIES ACT 2001 - SECT 492

Way instruments are stamped

492 Way instruments are stamped

The commissioner must stamp an instrument that has been lodged—

(a) if duty imposed on the instrument or transaction to which the instrument relates, and any assessed interest or penalty tax on the instrument or transaction, is paid in full—by endorsing it with particulars of the payment; or
(b) if no duty is imposed on the instrument or transaction to which the instrument relates, because of an exemption under this or another Act—by endorsing it with an indication that no duty is imposed on the instrument or transaction because of the exemption; or
(c) if no duty is imposed on the instrument or transaction to which the instrument relates, other than because of an exemption under this or another Act—by endorsing it with an indication that no duty is payable on the instrument or transaction.