STAMP DUTIES ACT 1923 - SECT 14
STAMP DUTIES ACT 1923 - SECT 14
14—Instruments to be separately charged
(1) Except where
express provision is made to the contrary—
(a) any
instrument containing or relating to several distinct matters shall be
separately and distinctly charged with duty in respect of each of such matters
as if the portion of the instrument containing or relating to each such matter
were a separate instrument.
(2) Without limiting
the effect of subsection (1), an instrument relating to classes of
property that are chargeable with different rates of duty, or relating to a
class of property chargeable with duty and a class of property not chargeable
with duty, is to be treated for the purposes of this Act as if the provisions
of the instrument relating to each of the different class of property were a
separate instrument and related only to that class of property.
(3) A person liable to
pay duty on an instrument of a kind referred to in subsection (2) must
provide the Commissioner with evidence of the value of each of the different
classes of property conveyed or transferred by the instrument.