This legislation has been repealed.
(1) When an instrument
is presented for stamping to an authorised person and the authorised person
proposes to stamp the instrument by means of an adhesive
coupon —
(a) the
authorised person shall complete an assessment of duty in such form (in this
subregulation called "the assessment of duty form” ) as the Commissioner
requires;
(b) the
duty assessed by the authorised person shall be collected and the amount of
that duty shall be imprinted by cash register on the assessment of duty form
and on the adhesive coupon attached to the assessment of duty form;
(c) the
authorised person shall detach the adhesive coupon from the assessment of duty
form, affix the adhesive coupon to the instrument and cancel the adhesive
coupon, and the provisions of section 21 relating to the cancellation of
adhesive stamps shall with necessary modifications apply and be followed in
respect of the cancellation of the adhesive coupon; and
(d) the
authorised person shall, if he is not the Commissioner —
(i)
account to the Commissioner for the duty collected; and
(ii)
forward the assessment of duty form through the
Department in which the authorised person holds or is discharging the duties
of an office to the Commissioner.
(2) In this
regulation —
“authorised person” means the
Commissioner or a person who is a prescribed person within the meaning of
regulation 3.
[Regulation 4 amended in Gazette
15 December 1995 p.6126.]