255
In forceStamping of instruments
Chapter 12Administration and enforcement
Part 1Stamping instruments
255 Stamping of instruments
(1)
The Commissioner must stamp an instrument in respect of which duty is chargeable under this Act or that effects or evidences a dutiable transaction and that has been lodged with the Commissioner if the duty, and any interest or penalty tax under Part 5 of the Taxation Administration Act 1997, is paid in full.
S. 255(2) inserted by No. 36/2010 s. 7.
(2)
Subsection (1) does not apply to an instrument if authentication of the payment of duty is provided in a manner approved by the Commissioner under section 255A.
S. 255A inserted by No. 36/2010 s. 8.
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