South Australian Consolidated Acts South Australian Consolidated Acts (1) Where by virtue of
the operation of the Stamp Duties Act 1923 , as amended, stamp duty on
the conveyance has been paid on any instrument effecting a gift, there shall
be deducted from the gift duty assessed in respect of such gift an amount
equal to the portion of the stamp duty paid on the instrument that, in the
opinion of the Commissioner is attributable to the value of the gift or the
gift duty so assessed, whichever is the lesser.
(2) No deduction shall
be made under this section unless the instrument on which the stamp duty has
been paid is produced to the Commissioner or unless he is satisfied as to the
payment of such duty.