271Duplicates or counterparts

#### 271 Duplicates or counterparts 271 Duplicates or counterparts > > (1) Duty of $20 is chargeable on the duplicate or counterpart of an instrument that effects a dutiable transaction or an instrument chargeable with duty. > > > (2) The person liable to pay the duty is the person liable to pay the duty on the original instrument. > > > (3) The duplicate or counterpart referred to in subsection (1) is not to be stamped as a duplicate or counterpart unless it is proved to the Chief Commissioner’s satisfaction that the proper duty has been paid on the original instrument of which it is the duplicate or counterpart. > > > (4) An electronic registry instrument is not a counterpart of an instrument for the purposes of this section. > > Note. > > See section 104ZT in relation to the duplicates or counterparts of an instrument that effects a surcharge duty transaction. > > **s 271:** Am 2008 No 122, Sch 1.2 \[14\]; 2014 No 67, Sch 1 \[4\]; 2016 No 32, Sch 1 \[35\]; 2023 No 26, Sch 1\[2\].