84Assessment of duty on instruments

84 Assessment of duty on instruments (1) The Commissioner must assess the duty payable on an instrument lodged for assessment. (2) On payment of the amount of duty assessed (together with any interest and penalty tax), the Commissioner must stamp the instrument with a stamp indicating the payment of duty. (3) An instrument is not to be stamped until the assessed duty (together with any interest and penalty tax) has been paid. (4) If the Commissioner decides, on the assessment, that no duty is payable, the Commissioner may stamp the instrument with a stamp indicating that no duty is payable.