43A
CurrentStamping of instruments
Part 6Returns
Division 2Approval of special tax return arrangements
43A Stamping of instruments
If—
(a)
an approval under this Part provides for an exemption from a requirement for the stamping of an instrument; and
(b)
the instrument is endorsed in accordance with the conditions of the approval—
the instrument is taken to be duly stamped but without affecting liability for the payment of tax in relation to the instrument under the relevant taxation law.
This Act’s bill:Second reading speech
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