CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
15Matters subject to duty or tax
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#### 15 Matters subject to duty or tax
(1) Where one instrument relates to several distinct matters in respect of which duty or tax is payable, each of those matters shall, for the purposes of this Act, be treated as if it were expressed in a separate instrument.
(2) Where 2 or more instruments together but not separately relate to the same matter, the instruments shall be treated, for the purposes of this Act, as a single instrument executed at the time when the last instrument was executed.