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DUTIES ACT 1997 - SECT 287
Form of stamps to be used
287 Form of stamps to be used
(1) An instrument that is required to be stamped by this Act is to be stamped
by means of an impressed stamp or a unique transaction identifier or reference
number.
(2) However, another form of stamping may be used if its use is
authorised by this Act or the Chief Commissioner.
(3) Without limiting
subsection (2), the Chief Commissioner may authorise the endorsement or
certification of an instrument as referred to in section 289A or 290.
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