Reproduction admissible subject to Stamp Act 1921 or Duties Act 2008
73U Reproduction admissible subject to Stamp Act 1921 or Duties Act 2008
Notwithstanding the provisions of this Division, where a document is chargeable with duty under a duties Act then, subject to that Act, a reproduction of the document is not admissible under this Division in any proceedings before a court or person acting judicially unless —
the reproduction of the document shows or establishes to the satisfaction of the court or the person or it is otherwise so established that the document was stamped in accordance with that Act; or
where the reproduction does not so show or establish and it is not otherwise so established, the provisions of that Act which relate to documents that are not stamped in accordance with that Act are complied with with respect to the reproduction as though it were the document.
Subject to this section, duty is not chargeable under a duties Act on —
a reproduction of a document made in accordance with this Division; or
an affidavit or statutory declaration made for the purposes of this Division.
In this section —
duties Act means the Stamp Act 1921 or the Duties Act 2008;
stamped means stamped or endorsed to indicate duty under a duties Act.
[Section 73U inserted: No. 20 of 1966 s. 21; amended: No. 41 of 1995 s. 9; No. 45 of 2002 s. 11; No. 12 of 2008 Sch. 1 cl. 8(2)-(4); No. 47 of 2011 s. 27.]
[73V. Deleted: No. 71 of 2000 s. 11(d).]
Proof of certain matters
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