(1)  A person must not register, record, enrol or accept for any purpose an instrument that effects in whole or in part a dutiable transaction, or an instrument that is chargeable with duty, unless –

(a) the instrument is duly stamped; or

(b) the instrument is endorsed by the Commissioner or endorsed in a manner approved by the Commissioner.

Penalty:  Fine not exceeding 100 penalty units.

(2)  Nothing in any other Act is to be taken to prevent or prohibit an instrument being, for the purposes of this Act –

(a) stamped; or

(b) endorsed by the Commissioner or endorsed in a manner approved by the Commissioner.