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DUTIES ACT 1997 - SECT 271
Duplicates or counterparts
271 Duplicates or counterparts
(1) Duty of $20 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 transaction.
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