Stamp Duties Act 1929 · 2021 Revised Edition · Part 8 · Allowance for Duty Paid or Overpaid in Certain Cases
58. Allowance for duty paid or overpaid
Feedback & supportLast amended by an amending law of 2014. 2 amendments in all.
When any person —
has inadvertently paid duty of a greater value than was necessary; or
has inadvertently paid duty in respect of an instrument not liable to any duty,and has been issued with a stamp certificate denoting the duty so paid in respect of the instrument, the Commissioner may —
on an application made within 6 months after the date of the instrument; or
if the instrument is not dated, on an application made within 6 months after the execution of the instrument by the person by whom it was first or alone executed,and upon the instrument, if liable to duty, being stamped with the proper duty, cancel that certificate and make an allowance for the duty overpaid or paid (as the case may be).
When as a result of unavoidable circumstances an application under subsection (1) cannot be made within the period of 6 months, the Commissioner may, in his or her discretion, allow the application to be made within such further period as the Commissioner considers reasonable.
Commissioner
“Commissioner” means the Commissioner of Stamp Duties appointed under this Act;
Despite subsection (1), where the Commissioner has reasonable cause to believe that a person —
has inadvertently paid duty of a greater value than was necessary; or
has inadvertently paid duty in respect of an instrument not liable to any duty,the Commissioner may, on the Commissioner’s own initiative, make an allowance for the duty overpaid or paid (as the case may be).