South Australian Consolidated Acts South Australian Consolidated Acts14—Instruments to be separately charged
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;
(b) any
instrument made for any consideration in respect of which it is chargeable
with ad valorem duty, and also for any further or other valuable
consideration, shall, in addition to being charged with ad valorem duty, be
charged with duty in respect of the last mentioned consideration as if it were
an instrument made only for that consideration.