58UStamping and lodgment of duplicate instruments etc.

#### 58U Stamping and lodgment of duplicate instruments etc. (1) Where an original instrument on which duty is payable is lodged with a public office at which registration is effected, the original instrument shall be taken to have been duly stamped or to have been lodged with the Commissioner for assessment, as the case may be, if a duplicate or copy of the original instrument is duly stamped or is lodged with the Commissioner for assessment. (2) If, at the time when a requirement arises under this Division for a person, within a specified period, to lodge an instrument with the Commissioner for assessment: (a) the instrument is in the possession of the Commissioner, or of a court, pursuant to section 67; or (b) the instrument is the subject of a previous such requirement; the first‑mentioned requirement to lodge the instrument may be satisfied only by lodging with the Commissioner, within the specified period, a duplicate or copy of the instrument. (3) Where an instrument is required pursuant to this Division to be lodged with the Commissioner for assessment, the instrument shall not be taken to have been so lodged unless it is accompanied by such information (if any) as the Commissioner requires to enable the Commissioner to assess the amount of duty payable on the instrument.