DUTIES ACT 2001 - SECT 493 Stamping of instrument dependent on another instrument or transaction

DUTIES ACT 2001 - SECT 493

493 Stamping of instrument dependent on another instrument or transaction

(1) This section applies if—

(a) duty imposed on an instrument (the
"first instrument" ) or a transaction (the
"first transaction" ) depends in any way on the payment of duty imposed on another instrument or transaction (the
"second instrument or transaction" ); and

(b) all instruments are produced to the commissioner.

(2) On application made by the parties liable to pay the duty on the second instrument or transaction, the commissioner may indicate the payment of that duty on the first instrument or the instrument relating to the first transaction in the way the commissioner considers appropriate.