CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
13Refunds for spoilt etc. stamps
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#### 13 Refunds for spoilt etc. stamps
(1) Where an adhesive stamp has been spoilt by a person or has been affixed by a person to an instrument in error, the person may deliver the stamp or the instrument to the Commissioner and apply to him, in accordance with an approved form, for a refund of the amount of duty denoted by the stamp.
(2) If the Commissioner of Taxation is satisfied that an adhesive stamp has been so spoilt or has been so affixed to an instrument in error, he shall cause the stamp to be destroyed and shall refund to the applicant the amount of duty denoted by the stamp.