Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 247

    A person shall not register in a register of legal or beneficial interests in dutiable property an instrument that effects a dutiable transaction or an instrument chargeable with duty unless—

        (a)     it is duly stamped; or

        (b)     it is marked by the Commissioner or in a manner approved by the Commissioner.

Penalty:

        (a)     in the case of a natural person—50 penalty units;

        (b)     in the case of a body corporate—250 penalty units.