286Limitation on use of designated stamps

#### 286 Limitation on use of designated stamps 286 Limitation on use of designated stamps > > (1) A stamp that by its terms is limited to an instrument of a specified kind must not be used for an instrument of a different kind. > > > > Maximum penalty—100 penalty units. > > > > Note. > > > > An offence against subsection (1) committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). > > > (2) An instrument of a specified kind for which a particular stamp is specified is taken not to be duly stamped unless it is stamped with the stamp so specified. > > **s 286:** Am 2012 No 97, Sch 1.9 \[7\].