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In force2021 Revised Edition

Part 6 · Time of Stamping Instruments

45. Transfers of shares

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(1)

Transfers of shares must not be stamped until the numbers of the shares are entered.

(2)

The Commissioner may, if he or she is satisfied that the numbers of the shares cannot be obtained or cannot be obtained without undue delay and expense, permit a transfer of shares to be stamped although the numbers of the shares are not entered on the transfer.

Report

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