229Minimum amount of duty

229 Minimum amount of duty (1) This section applies to an amount of duty payable under this Act, other than chapter 9 (Motor vehicle registration), in relation to a transaction or instrument. made or in force under the Act, including any regulation (see Legislation Act, s 104). (2) Despite any other provision of this Act, if the amount of duty payable under this Act in relation to a transaction or instrument would, apart from this section, be less than $20, duty under this Act is not payable.

Note The exemptions from duty provided under this chapter are in addition to the exemptions under the following provisions: (a) pt 2.5 (Exemptions); (b) pt 3.7 (Exemptions—ch 3 transactions); (c) pt 9.2 (Exemptions).