Commissioner may issue stamp duty certificate
3E Commissioner may issue stamp duty certificate
The Commissioner may, by notice published on a website determined by the Commissioner, determine classes of instruments that may be the subject of an application under this section.
The Commissioner may, on application by a person made in accordance with any requirements of the Commissioner, issue a certificate (a
stamp duty certificate)—
certifying as to the payment of duty in respect of an instrument identified in the certificate; or
certifying that the instrument has been assessed as not chargeable with duty.
A stamp duty certificate must include the stamp duty identification number that is to appear on the instrument and may include any other information the Commissioner thinks fit.
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