Duties Act 2001

A reference in this Act to an instrument that is properly stamped includes—

an instrument endorsed under section 455(1)(c) before the commencement day; and

an instrument stamped with an impressed stamp or other stamp under section 492 before the commencement day; and

an instrument stamped with an impressed stamp or other stamp, during the transitional period, in a way that complies with section 492 as in force immediately before the commencement day.

In this section—commencement day means—

for an instrument endorsed under section 455(1)(c) by an agent self assessor—3 March 2008; or

for another instrument endorsed under section 455(1)(c)—4 February 2008; or

otherwise—7 January 2008.