New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 272

272 Replicas

(1) Duty is chargeable on a replica--

(a) at $100, or

(b) at the same amount as the duty with which the instrument the replica is intended to replace was stampable,

whichever is the lesser.

(2) The persons liable to pay the duty are the parties to the replica or any one or more of them.

(3) A replica that is duly stamped is to be marked in such manner as the Chief Commissioner thinks fit to denote that it is a replica.

(4) In this section,
"replica" means an instrument that--

(a) is executed to replace, and

(b) contains the same terms as, but no other terms than, those contained in,

a previously executed instrument that has been lost, spoiled or destroyed and that, in the Chief Commissioner's opinion, has been duly stamped.