60D. Meaning of “duly stamped” and denoting of duties for electronic instruments

Terms defined in this Act

• duly stamped

  duly stamped

  Defined · s 2

  “duly stamped”, as applied to an instrument chargeable with duty, means —(a)that the instrument bears an adhesive or impressed stamp of not less than the proper amount, and that stamp has been affixed in accordance with the provisions of this Act for the time being in force at the time of stamping; or(b)that the instrument, if stamped using the E‑Stamping system, has attached to it a stamp certificate issued for the instrument by the Commissioner in accordance with the provisions of this Act for the time being in force at the time of stamping;

  Open s 2
• electronic instrument

  electronic instrument

  Defined · s 59

  “electronic instrument” means —(a)an electronic record, or a combination of an electronic record and a physical document, mentioned in section 60A(1)(a) or (b); or(b)an electronic record mentioned in section 60A(2);

  Open s 59
• stamp certificate

  stamp certificate

  Defined · s 2

  “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;

  Open s 2