STAMP DUTIES ACT 1923 - SECT 106

STAMP DUTIES ACT 1923 - SECT 106

106—Spoiled or unused stamps

        (1)         Subject to any regulations made under this Act, the Commissioner may, on the application of any person in possession of stamps or stamped material unused or rendered useless by being inadvertently spoiled, give to that person, in lieu of the stamps or stamped material so spoiled or unused, other stamps (of the same or another denomination) of the same value or, at his discretion, money of the same value, deducting the proper allowance on purchase of stamps of the same description; but the Commissioner may, if he thinks it just to do so, refrain from making any such deduction.

        (2)         For the purposes of Part 4 of the Taxation Administration Act 1996 —

            (a)         an application under this section is to be taken to be an application for a refund; and

            (b)         the giving of stamps or money under this section is to be taken to be the making of a refund.

        (3)         In this section—

"stamp" includes an adhesive stamp purchased or otherwise obtained from the Commissioner or a distributor of stamps under this Act before the commencement of Part 5 of the Statutes Amendment and Repeal (Taxation Administration) Act 2008 ;

"stamped" includes having an adhesive stamp affixed before the commencement of Part 5 of the Statutes Amendment and Repeal (Taxation Administration) Act 2008 .