(1) A person must not use a stamp that by its terms is limited to an instrument of a specified kind for an instrument of a different kind.
Penalty: 100 penalty units.
Note to
s. 253(1) inserted by No. 13/2013 s. 56(2).
Note
Section 130B of the Taxation Administration Act 1997 applies to an offence against this subsection.
(2) An instrument of a specified kind for which a particular stamp is specified is taken not to be duly stamped unless it is stamped with the stamp so specified.