STAMP DUTIES ACT 1923 - SECT 19A

STAMP DUTIES ACT 1923 - SECT 19A

19A—Certain copies dutiable

        (1)         Notwithstanding any other provision of this Act, but subject to subsection (2), where an original instrument chargeable with duty under this Act has not been duly stamped or has been destroyed without being duly stamped, any copy of the instrument shall, for the purposes of this Act, be chargeable with duty as if it were the original and be deemed to have been executed by the person or persons who executed the original at the same time as the original was executed.

        (2)         Where an original instrument or a copy of an instrument is duly stamped under this Act, the Commissioner shall, upon application and production of that original or copy, stamp any copy or further copy or the original, as the case may be, with a particular stamp denoting that it is duly stamped.

        (3)         In this section—

"copy" includes—

            (a)         a duplicate or counterpart of an original instrument; or

            (b)         an instrument that acknowledges, evidences or records the existence or terms of an original instrument; or

            (c)         an instrument that acknowledges, evidences or records the transaction or a part of the transaction to which an original instrument relates or related.