New South Wales Consolidated Acts

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DUTIES ACT 1997 - SECT 288

Stamping of instruments

288 Stamping of instruments

The Chief Commissioner must stamp an instrument in respect of which duty is chargeable under this Act, or that effects or evidences a dutiable transaction, and that has been lodged for stamping with the Chief Commissioner if the duty, and any interest or penalty tax under Part 5 of the Taxation Administration Act 1996 , is paid in full.

Note : In relation to dutiable transactions that are surcharge duty transactions, see Part 5 of Chapter 2A.



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