104ZRStamping of surcharge duty transactions not chargeable with duty

#### 104ZR Stamping of surcharge duty transactions not chargeable with duty 104ZR Stamping of surcharge duty transactions not chargeable with duty > > (1) If a surcharge duty transaction is not chargeable with surcharge purchaser duty, an instrument that effects or evidences the surcharge duty transaction must be stamped in a manner approved by the Chief Commissioner to indicate that the transaction is not chargeable with surcharge purchaser duty. > > > (2) If a surcharge duty transaction is not chargeable with purchaser duty, an instrument that effects or evidences the transaction must be stamped in a manner approved by the Chief Commissioner to indicate that the transaction is not chargeable with purchaser duty. > > Note. > > See section 301 in relation to the registration of an instrument that effects or evidences a surcharge duty transaction. > > **ss 104ZR–104ZT:** Ins 2016 No 32, Sch 1 \[14\].