South Australian Consolidated Acts South Australian Consolidated Acts23—Assessments and stamping of instruments
(1) If the result of
an assessment relating to an instrument is that the instrument is not
chargeable with duty, the instrument may be stamped by the Commissioner with a
particular stamp denoting that it is not chargeable with duty.
(2) If the result of
an assessment relating to an instrument is that the instrument is chargeable
with duty or further duty, the instrument is, on payment of any duty or
further duty payable in respect of the instrument, to be stamped or further
stamped in accordance with the assessment, and, when so stamped, may also be
stamped by the Commissioner with a particular stamp denoting that it is duly
stamped.
(3) If the result of
an assessment relating to a stamped instrument is that duty or further duty is
chargeable in respect of the instrument, the instrument is, from the date of
the assessment until the duty or further duty is paid and the instrument is
further stamped, to be taken to be insufficiently stamped, and this subsection
applies despite the fact that the instrument has already been stamped, whether
under this section or another provision of this Act, with a particular stamp
denoting that it is not chargeable with duty or that it is duly stamped.
(4) Every instrument
stamped with the particular stamp denoting either that it is not chargeable
with duty or that it is duly stamped shall, subject to subsection (3), be
admissible in evidence and shall be available for all purposes,
notwithstanding any objection relating to duty.
(5) An instrument on
which duty has been assessed by the Commissioner cannot be stamped except in
accordance with that assessment unless the Commissioner reassesses duty on the
instrument.