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.