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In force2021 Revised Edition

Part 2 · Provisions Applicable to Instruments Generally

14. Instruments reserving interest

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When interest or goods and services tax is expressly made payable by the terms of an instrument, the instrument is not chargeable with duty higher than that with which the instrument would have been chargeable if no mention of interest or goods and services tax had been made in the instrument.

Report

Part 3

Provisions Applicable to Particular Instruments

Part 4

Liability for Payment of Duty

Part 5

Adjudication, Objection and Appeal

Part 6

Time of Stamping Instruments

Part 7

Instruments Not Duly Stamped

Part 8

Allowance for Duty Paid or Overpaid in Certain Cases

Part 8A

Application of Act to Electronic Instruments

Part 8B

Application of Act to Vccs

Part 9

Offences and Penalties

Part 10

Miscellaneous

Schedules