Duties Act 1999

This section applies to an instrument if—

the instrument effects a dutiable transaction; or

duty under this Act is payable in relation to the instrument.

The instrument is available for use in law or equity for any purpose, and may be presented in evidence in a court or tribunal exercising civil jurisdiction, if—

it is marked by, or in a way approved by, the commissioner; or

any duty payable in relation to the instrument, including any penalty tax or interest, has been assessed and paid.

If the instrument is not marked by, or in a way approved by, the commissioner, or if any duty payable in relation to the instrument, including any penalty tax or interest, has been not assessed or paid, a court or tribunal may admit it in evidence if—

the instrument is, after its admission, sent to the commissioner in accordance with arrangements approved by the court or tribunal; or

if the person producing the instrument is not the person liable to pay the duty in relation to the instrument—the instrument and the name and address of the person liable to pay the duty are sent to the commissioner in accordance with arrangements approved by the court or tribunal.

A court or tribunal may admit in evidence an unexecuted copy of the instrument if the court or tribunal is satisfied that—

the instrument is marked in a way approved by the commissioner; or

any duty payable in relation to the instrument, including any penalty tax or interest, has been assessed and paid.