CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
12Fraudulently removing etc. stamps
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#### 12 Fraudulently removing etc. stamps
(1) A person shall not, with intent to defraud:
(a) do an act that results in the defacing of an adhesive stamp;
(b) remove an adhesive stamp from an instrument liable to duty;
(c) affix an adhesive stamp that has been so removed from an instrument to another instrument liable to duty; or
(d) impress on an instrument a stamp that is or resembles an impressed stamp.
Penalty: $10,000 or imprisonment for 2 years, or both.
(2) An instrument shall be regarded as being duly stamped notwithstanding that an adhesive stamp has been defaced or removed if the Commissioner is satisfied that an adhesive stamp denoting the duty payable had been duly affixed to the instrument.