Duties Act 1997
104ZRStamping of surcharge duty transactions not chargeable with duty
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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].