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Duties Act 1997
288Stamping of instruments
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288 Stamping of instruments
288 Stamping of instruments
The Chief Commissioner must stamp an instrument in respect of which duty is chargeable under this Act, or that effects or evidences a dutiable transaction, and that has been lodged for stamping with the Chief Commissioner if the duty, and any interest or penalty tax under Part 5 of the Taxation Administration Act 1996, is paid in full.
Note.
In relation to dutiable transactions that are surcharge duty transactions, see Part 5 of Chapter 2A.
s 288: Am 1998 No 44, Sch 1 [48]; 2004 No 33, Sch 4 [4]; 2008 No 67, Sch 1 [49]; 2016 No 32, Sch 1 [37].