New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 273

273 Minimum amount of duty

(1) Despite any other provision of this Act or the regulations, if the amount of duty chargeable under this Act in respect of a transaction or an instrument would, but for this section, be less than $20, the amount of duty chargeable is $20.

(2) This section does not apply to Chapter 7 (Mortgages), to Chapter 8 (Insurance) or to any transaction or instrument for which a different minimum amount of duty is specified by this Act.