New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 271
Duplicates or counterparts
271 Duplicates or counterparts
(1) Duty of $10 is chargeable on the duplicate or counterpart of an instrument
that effects a dutiable transaction or an instrument chargeable with duty.
(2) The person liable to pay the duty is the person liable to pay the duty on
the original instrument.
(3) The duplicate or counterpart referred to in
subsection (1) is not to be stamped as a duplicate or counterpart unless it is
proved to the Chief Commissioner's satisfaction that the proper duty has been
paid on the original instrument of which it is the duplicate or counterpart.
(4) An electronic registry instrument is not a counterpart of an instrument
for the purposes of this section.
Note : See section 104ZT in relation to the
duplicates or counterparts of an instrument that effects a surcharge duty
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