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DUTIES ACT 1997 - SECT 104ZR

Stamping of surcharge duty transactions not chargeable with duty

104ZR Stamping of surcharge duty transactions not chargeable with duty

(1) If a surcharge duty transaction is not chargeable with surcharge purchaser duty, an instrument that effects or evidences the surcharge duty transaction must be stamped in a manner approved by the Chief Commissioner to indicate that the transaction is not chargeable with surcharge purchaser duty.
(2) If a surcharge duty transaction is not chargeable with purchaser duty, an instrument that effects or evidences the transaction must be stamped in a manner approved by the Chief Commissioner to indicate that the transaction is not chargeable with purchaser duty.
Note : See section 301 in relation to the registration of an instrument that effects or evidences a surcharge duty transaction.



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