reg 4AA
In forceInstruments subject to dual liability
Part 6Stamp duty
Division 1The Stamp Act
4AA Instruments subject to dual liability
(1)
If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the applied Stamp Act, the total amount of duty payable under this Act and the applied Stamp Act may be calculated under this Act by reference to the amount equal to the sum of —
(a)
the amount or amounts in respect of which duty is payable under this Act; and
(b)
the amount or amounts in respect of which duty is payable under the applied Stamp Act.
(2)
The amount of duty payable on the instrument or instruments under this Act is the amount calculated under subsection (1) less any amount paid under the applied Stamp Act.
”.
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