288
In forceStamping of instruments
Chapter 12Miscellaneous
Part 1Stamping instruments
288 Stamping of instruments
The Chief Commissioner must stamp an instrument in respect of which duty is chargeable under this Act, or that effects or evidences a dutiable transaction, and that has been lodged for stamping with the Chief Commissioner if the duty, and any interest or penalty tax under Part 5 of the Taxation Administration Act 1996, is paid in full.
Note.
In relation to dutiable transactions that are surcharge duty transactions, see Part 5 of Chapter 2A.
This Act’s bill:Explanatory memorandumSecond reading speech
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