Duties Act 1997

The Chief Commissioner may approve procedures for the payment of duty in respect of electronic registry instruments and the endorsement or certification of those instruments in a way that indicates that duty has been paid, is payable or is not chargeable.

An electronic registry instrument is taken to be duly stamped if the instrument is endorsed or certified in accordance with such a procedure.

An approved procedure may permit the endorsement or certification of an instrument before it is digitally signed but, in that case, the instrument is taken to be duly stamped only when the instrument is digitally signed in accordance with the Electronic Conveyancing National Law (NSW).

The endorsement or certification of an instrument under this section—

is not evidence of an assessment of the duty payable under this Act in respect of the instrument, and

does not affect any liability for payment of the duty in relation to the instrument under this Act.

Particulars of any procedure approved under this section are to be published on the website of Revenue NSW.

A person who endorses or certifies an electronic registry instrument otherwise than under and in accordance with a procedure approved under this section so as to suggest or imply that the instrument has been endorsed or certified in accordance with the procedure is guilty of an offence.