New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 104ZR

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.