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Duties Act 2000
259Refunds—spoiled and unused stamps
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259 Refunds—spoiled and unused stamps
(1) A person may apply to the Commissioner for a refund of the value of adhesive stamps that have become spoiled or useless.
(2) The spoiled or useless stamps must be produced to the Commissioner.
(3) If an adhesive stamp is erroneously placed on a document, an application for a refund may be made as if the stamp were spoiled.