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DUTIES ACT 1997 - SECT 296
Stamping of instruments after execution
296 Stamping of instruments after execution
(1) Except where otherwise expressly provided by this or another Act, a person
liable with respect to any instrument chargeable with duty or any
dutiable transaction must cause the instrument, or an instrument that effects
or evidences the transaction, to be duly stamped or, in accordance with the
provisions of this Act marked "interim stamp only" within 6 months after it
was first executed. : Maximum penalty--100 penalty units.
Note : An offence
against subsection (1) committed by a corporation is an executive liability
offence attracting executive liability for a director or other person involved
in the management of the corporation--see section 121 of the
Taxation Administration Act 1996 .
(2) For the purposes of this section, a
written statement that is required to be stamped is taken to be first executed
when the transaction to which the statement relates occurs.
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