Northern Territory Numbered Acts

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REVENUE LAW REFORM (STAMP DUTY) ACT 2007 (NO 27 OF 2007) - SECT 19

Repeal and substitution of sections 10 to 13

Sections 10 to 13

repeal, substitute

10     Duty on statutory corporations and Government Business Divisions

An instrument to which a statutory corporation or a Government Business Division is a party is not exempt from stamp duty unless the instrument is of a class exempted by or under this Act from duty.

11     Denotation of payment of duty

    (1)     The payment of duty is denoted by authorised stamp or in some other way approved by the Commissioner.

    (2)     If the tax officer responsible for stamping a document indicates the amount of duty paid in handwriting placed on or near an authorised stamp, the handwriting is taken to form part of the authorised stamp.



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