Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) Except where otherwise expressly provided by this or another Act, a person liable with respect to any instrument chargeable with duty or any dutiable transaction shall cause the instrument, or an instrument that effects or evidences the transaction, to be duly stamped or, in accordance with the provisions of this Act, marked “Interim stamp only” within 6 months after it was first executed.
Penalty:
(a) in the case of a natural person—50 penalty units;
(b) in the case of a body corporate—250 penalty units.
(2) For the purposes of this section, a written statement that is required to be stamped is taken to be first executed when the transaction to which the statement relates occurs.