255AAuthentication of payment of duty using on-line duty payment system

255A Authentication of payment of duty using on-line duty payment system (1) The Commissioner may authenticate in any manner approved by the Commissioner that the on-line duty payment system has been used in respect of a dutiable transaction and— (a) the duty payable on the dutiable transaction has been paid in full; or (b) no duty has been determined to be payable on the dutiable transaction. S. 255A(2) amended by No. 69/2013 s. 7. (2) If the Commissioner authenticates under subsection (1) that duty has been paid or that no duty has been determined to be payable, the instrument or electronic instrument that effects or evidences the dutiable transaction is taken to be duly stamped for the purposes of this Act.