255Stamping of instruments

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255 Stamping of instruments

(1) The 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 with the Commissioner if the duty, and any interest or penalty tax under Part 5 of the Taxation Administration Act 1997, is paid in full.

S. 255(2) inserted by No. 36/2010 s. 7.

(2) Subsection (1) does not apply to an instrument if authentication of the payment of duty is provided in a manner approved by the Commissioner under section 255A.

S. 255A inserted by No. 36/2010 s. 8.