96Admissibility of unstamped instruments

96 Admissibility of unstamped instruments (1) A dutiable instrument that is not duly stamped is not admissible in evidence in any court in support or defence of a civil claim. (2) However, the court may receive such an instrument in evidence if the party seeking to tender the instrument pays into court the duty payable on the instrument (together with any penalty).

Stamp Duty Act 1978 111 (3) If duty is paid into court under subsection (2): (a) the proper officer of the court must remit the payment to the Commissioner together with the instrument; and (b) the Commissioner must stamp the instrument and return it to the proper officer of the court.