9CCopies of instruments

9C Copies of instruments (1) In this section copy, in relation to an original instrument, includes: (a) a duplicate, facsimile, photocopy or counterpart of the original instrument; and (b) an instrument that acknowledges, evidences or records the existence or terms of the original instrument; and (c) an instrument that acknowledges, evidences or records the transaction or a part of the transaction to which the original instrument relates or related. (2) Where an original instrument has not been duly stamped or has been destroyed without being duly stamped, or otherwise cannot be produced for stamping, a copy of the original instrument shall, for the purposes of this Act, be chargeable with duty (including any applicable interest and penalty tax), as if it were the original instrument and be deemed to have been executed by the person or persons who executed the original instrument at the same time as the original instrument was executed. (3) Where a copy of an original instrument is duly stamped under this Act, the Commissioner shall, on application and production of the copy, stamp any further copy of the original instrument with a particular stamp denoting that it is duly stamped.