DUTIES ACT 2000 - SECT 269 Registration of instruments

DUTIES ACT 2000 - SECT 269

A person must not register in a register of legal or beneficial interests in dutiable property an instrument that effects a dutiable transaction, an electronic instrument that effects or evidences a dutiable transaction or an instrument chargeable with duty unless—

        (a)     it is duly stamped; or

S. 269(b) amended by No. 46/2001 s. 25.

        (b)     it is stamped by the Commissioner or in a manner approved by the Commissioner; or

S. 269(c) inserted by No. 46/2001 s. 25, amended by No. 71/2004 s. 28.

        (c)     it is marked "interim stamp only" in accordance with section 30.

Penalty:     100 penalty units.

Note to s. 269 inserted by No. 13/2013 s. 56(1).

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this section.