Sections 10 to 13
repeal, substitute
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.
(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.