Victorian Current Acts

DUTIES ACT 2000 - SECT 263

    (1)     The Commissioner may stamp a counterpart or replica of an instrument chargeable with duty under this Act if the Commissioner is satisfied that—

        (a)     the instrument chargeable with duty has been duly stamped; or

        (b)     that the correct duty has been paid on the instrument chargeable with duty.

    (2)     The stamp on a counterpart or replica must indicate that the correct duty has been paid on the instrument of which it is a counterpart or replica.

    (3)     In this section—

"replica" means an instrument that—

        (a)     is executed to replace; and

        (b)     contains the same terms as, but no other terms than, those contained in—

a previously executed instrument that has been lost, spoiled or destroyed.

Part 2—Authorisation of returns systems