NSWIn ForceAct
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](/view/html/inforce/current/act-1996-097), is paid in full.
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> Note.
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> In relation to dutiable transactions that are surcharge duty transactions, see Part 5 of Chapter 2A.
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> **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 \[37\].