273Minimum amount of duty

#### 273 Minimum amount of duty 273 Minimum amount of duty > > (1) Despite any other provision of this Act or the regulations, if the amount of duty chargeable under this Act in respect of a transaction or an instrument would, but for this section, be less than $20, the amount of duty chargeable is $20. > > > (2) This section does not apply to Chapter 7 (Mortgages), to Chapter 8 (Insurance) or to any transaction or instrument for which a different minimum amount of duty is specified by this Act. > > **s 273:** Am 2000 No 44, Sch 2 \[25\]; 2008 No 122, Sch 1.2 \[14\] \[16\]; 2012 No 76, Sch 1 \[10\]; 2023 No 26, Sch 1\[2\].