287Form of stamps to be used

287 Form of stamps to be used

287 Form of stamps to be used

(1) An instrument that is required to be stamped by this Act is to be stamped by means of an impressed stamp or a unique transaction identifier or reference number.

(2) However, another form of stamping may be used if its use is authorised by this Act or the Chief Commissioner.

(3) Without limiting subsection (2), the Chief Commissioner may authorise the endorsement or certification of an instrument as referred to in section 289A or 290.

s 287: Am 2001 No 96, Sch 1 [17]; 2014 No 67, Sch 1 [5] [6].