289AStamping by means of endorsement

#### 289A Stamping by means of endorsement 289A Stamping by means of endorsement > > (1) An instrument is duly stamped if it is endorsed in accordance with an arrangement, approved by the Chief Commissioner under Division 2 of Part 6 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097), under which— > > > > > (a) information concerning an instrument (rather than the instrument itself) is lodged with the Chief Commissioner, and > > > > > (b) the information is used by the Chief Commissioner to assess the duty payable on the instrument, and > > > > > (c) a number, or other information, is issued by the Chief Commissioner, in respect of the instrument, for endorsement on the instrument. > > > (2) Section 297 applies in respect of an instrument endorsed in accordance with an arrangement referred to in this section as if the instrument had been stamped by the Chief Commissioner, and section 42 (3) of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) does not apply. > > > (3) However, the endorsement of an instrument in accordance with an arrangement referred to in this section does not affect any liability for payment of the duty in relation to the instrument under this Act. > > > (4) A notice of assessment or statement of confirmation issued by the Chief Commissioner in relation to the assessment of an instrument as referred to in this section may include any of the information provided to the Chief Commissioner on which the assessment of the instrument was based. > > **s 289A:** Ins 2001 No 96, Sch 1 \[18\].