Division 4—Stamp duty certificates 3E—Commissioner may issue stamp duty certificate (1) The Commissioner may, by notice published on a website determined by the Commissioner, determine classes of instruments that may be the subject of an application under this section. (2) The Commissioner may, on application by a person made in accordance with any requirements of the Commissioner, issue a certificate (a stamp duty certificate)— (a) certifying as to the payment of duty in respect of an instrument identified in the certificate; or (b) certifying that the instrument has been assessed as not chargeable with duty. (3) A stamp duty certificate must include the stamp duty identification number that is to appear on the instrument and may include any other information the Commissioner thinks fit.

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