Duties Act 2001

Duty may be imposed on a copy of an original instrument as if it had been signed in the same way and at the same time as the original instrument, unless the commissioner is satisfied the original instrument has been properly stamped.

A copy of an original instrument may be stamped as if it had been signed in the same way as the original instrument, unless the commissioner is satisfied the original instrument has been properly stamped.

For this section, an original instrument is taken to be properly stamped if a copy of it is properly stamped.

In this section—copy, of an original instrument, includes a facsimile copy, duplicate copy and a photocopy, of the original instrument.