Stamp Duties Act 1929 · 2021 Revised Edition · Part 8A · Application of Act to Electronic Instruments
59. Interpretation of this Part
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In this Part —
“electronic” and “electronic record” have the meanings given by section 2(1) of the Electronic Transactions Act 2010;Example Anything sent by e‑mail, SMS or any Internet‑based messaging service is an electronic record.
“electronic instrument” means —
an electronic record, or a combination of an electronic record and a physical document, mentioned in section 60A(1)(a) or (b); or
an electronic record mentioned in section 60A(2);
“electronic signature” means any electronic method used to identify a person and to indicate the person’s intention in respect of the information contained in an electronic record.
In this Part, a stamp certificate or certificate of adjudication is duly issued for an electronic instrument if it is issued by the Commissioner for the electronic instrument —
stamp certificate
“stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;
using the E‑Stamping system in accordance with the provisions of this Act; or
in such other manner as the Commissioner may determine.