CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
66Assessment of duty on instruments
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#### 66 Assessment of duty on instruments
(1) Where an instrument is lodged with the Commissioner for assessment:
(a) if he adjudges that duty on the instrument is not payable—he may put an impressed stamp on the instrument as provided by subsection 17(2); or
(b) if he adjudges that duty is payable—he shall assess the amount of the duty.
(2) The Commissioner shall inform the person lodging the instrument of his assessment under subsection (1), but is not required to give notice in writing of the assessment to that person unless so requested in writing by that person within 30 days after the lodging of the instrument.
(3) If an instrument lodged for assessment has been returned before a request for notice in writing of the assessment, the Commissioner may refuse to give the notice in writing unless the person requesting the notice in writing re‑lodges the instrument with him.
(4) Where, by reason of an assessment of an instrument in respect of which an amount has been paid as duty, a person has overpaid duty, the amount of duty overpaid shall be refunded.