NSWIn ForceAct
Duties Act 1997
273Minimum amount of duty
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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].