40—Amendment of section 106—Spoiled or unused stamps
Section 106—after subsection (2) insert:
(3) In this
section—
"stamp" includes an adhesive stamp purchased or otherwise obtained from the
Commissioner or a distributor of stamps under this Act before the commencement
of Part 5 of the Statutes Amendment and Repeal (Taxation Administration) Act
2008 ;
"stamped" includes having an adhesive stamp affixed before the commencement of
Part 5 of the Statutes Amendment and Repeal (Taxation Administration) Act 2008
.