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DUTIES ACT 2000 - SECT 275 Impounding of instruments

DUTIES ACT 2000 - SECT 275

Impounding of instruments

    (1)     The Commissioner may impound any instrument that ought to be but is not stamped or is insufficiently stamped.

    (2)     The Commissioner may retain any impounded instrument until the duty or any interest or penalty tax, or all such amounts, have been paid.