Australian Capital Territory Repealed Acts

This legislation has been repealed.

STAMP DUTIES AND TAXES ACT 1987 (REPEALED) - SECT 9

(1)     An instrument shall be taken to have been duly stamped if—

        (b)     where the payment of stamp duty or tax in relation to the instrument is required or permitted by this Act to be denoted by impressed stamp—a stamp indicating the amount of duty or tax paid, being an amount not less than the amount of duty or tax payable, has been impressed on the instrument by the Commissioner;

        (c)     where no stamp duty or tax is payable in relation to an instrument—the instrument has been stamped pursuant to section 11; or

        (d)     in the case of a counterpart or copy of an instrument—the counterpart or copy has been stamped pursuant to section 10.

(2)     Where:

        (a)     2 or more instruments together but not separately relate to the same matter, being a matter in respect of which stamp duty or tax is payable;

        (b)     each instrument contains a reference to the other instrument or instruments; and

        (c)     1 of the instruments is duly stamped;

each instrument shall be deemed to be duly stamped.