17No double duty

17 No double duty (1) If a dutiable transaction is effected by more than one instrument, one instrument is to be stamped with the duty payable on the dutiable transaction and each other instrument is to be denoted with a statement of the amount, and date of payment, of the duty. S. 17(1A) inserted by No. 71/2004 s. 10. (1A) If a dutiable transaction is effected electronically (in accordance with the **Electronic Transactions (Victoria) Act 2000**) in whole or in part and duty has been paid, no further duty is payable in respect of an instrument or electronic transaction that forms part of the dutiable transaction. S. 17(2) inserted by No. 30/2002 s. 5. (2) No duty is chargeable under this Chapter on a transfer to a trustee of dutiable property subject to a declaration of trust if ad valorem duty has been paid on the declaration of trust in respect of the same dutiable property. S. 17(3) inserted by No. 30/2002 s. 5. (3) No duty is chargeable under this Chapter on a declaration of trust that declares the same trusts as those upon and subject to which the same dutiable property was transferred to the person declaring the trust if ad valorem duty has been paid on the transfer.