Duties Act 2001

Unless an instrument or ELN transaction document is properly stamped, it—

is not available for use in law or equity or for any purpose; and

must not be received in evidence in a legal proceeding, other than a criminal proceeding.

However, a court may receive an instrument or ELN transaction document in evidence if—

after it is received in evidence, the instrument or ELN transaction document is given to the commissioner as required by arrangements approved by the court; or

if the person who produces the instrument or ELN transaction document is not the person liable to pay the duty, the name and address of the person so liable, and the instrument or ELN transaction document, is given to the commissioner as required by arrangements approved by the court.

A court may receive in evidence an unsigned copy of an instrument or ELN transaction document that is imposed with duty or effects or evidences a transaction that is imposed with duty if the court is satisfied—

the instrument or ELN transaction document of which it is a copy is properly stamped; or

the copy is properly stamped under section 494.