Australian Capital Territory Taxation (Administration) Act 1969
8Duty stamps
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8 Duty stamps
(1) For the purposes of this Act, the Commissioner shall cause adhesive stamps for denoting the payment of amounts of duty to be made and sold as he directs, and shall cause dies or other devices for the making of impressed stamps for denoting the payment of amounts of duty or tax or for the purposes of section 17 to be made and used as he directs. (2) A person shall not: (a) make, sell, use, utter or have in his possession a counterfeit adhesive stamp knowing it to be counterfeit; (b) make, sell, use or have in his possession a die, plate or other device for printing or making adhesive stamps; or (c) make, sell, use or have in his possession, a die or other device for making impressed stamps.
Penalty: $10,000 or imprisonment for 5 years, or both.
(3) A stamp, die, plate or device made, sold, used, uttered or had in possession in contravention of this section is forfeited to the Commonwealth.