Stamp Duties Act 1923

Except where express provision is made to the contrary—

any instrument containing or relating to several distinct matters shall be separately and distinctly charged with duty in respect of each of such matters as if the portion of the instrument containing or relating to each such matter were a separate instrument.

Without limiting the effect of subsection (1), an instrument relating to classes of property that are chargeable with different rates of duty, or relating to a class of property chargeable with duty and a class of property not chargeable with duty, is to be treated for the purposes of this Act as if the provisions of the instrument relating to each of the different class of property were a separate instrument and related only to that class of property.

A person liable to pay duty on an instrument of a kind referred to in subsection (2) must provide the Commissioner with evidence of the value of each of the different classes of property conveyed or transferred by the instrument.