85Retaining and impounding of instruments

85 Retaining and impounding of instruments (1) The Commissioner may retain possession of an instrument lodged for assessment of duty until the assessment is completed and any duty payable (including interest and penalty tax) has been paid. (2) The Commissioner may retain possession of a dutiable instrument seized in the course of an authorised investigation until an assessment is completed and any duty payable (including interest and penalty tax) has been paid.

Stamp Duty Act 1978 74 (3) This section does not relieve the Commissioner from the obligation to produce the instrument before a court when required to do so by order or process of a court.