Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 43A

Stamping of instruments

If—

        (a)     an approval under this Part provides for an exemption from a requirement for the stamping of an instrument; and

        (b)     the instrument is endorsed in accordance with the conditions of the approval—

the instrument is taken to be duly stamped but without affecting liability for the payment of tax in relation to the instrument under the relevant taxation law.

Part 7—Collection of tax



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