Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 235

    An instrument shall be taken to have been duly stamped if—

        (a)     where the instrument effects a dutiable transaction or is chargeable with duty—a stamp indicating the amount of duty paid, being an amount not less than the amount of duty chargeable, has been impressed on the instrument by the Commissioner;

        (b)     where no duty is chargeable in relation to the transaction effected by the instrument and the instrument is not chargeable with duty—the instrument has been stamped pursuant to section 237; or

        (c)     in the case of a duplicate or counterpart of an instrument that is exempt from duty by virtue of subsection 227 (1)—the duplicate or counterpart has been stamped pursuant to section 236.