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Taxation Administration Act 2007
73Waiver of tax
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73 Waiver of tax (1) The Commissioner may waive a tax liability in whole or part if the amount of tax waived is less than $20. (2) If the Commissioner waives stamp duty under this section, an instrument to which the waiver relates: (a) may be marked as duly stamped although no stamp duty, or insufficient stamp duty, has been paid; and (b) if so marked, is taken to have been duly stamped.