Stamp Duties Act 1929 · 2021 Revised Edition · Part 2 · Provisions Applicable to Instruments Generally
6B. E‑Stamping system
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The computer service known as the E‑Stamping system and established under section 6B as in force immediately before 4 October 2018, may be used for the purposes mentioned in subsection (2).
E‑Stamping system
“E‑Stamping system” means the computer service mentioned in section 6B(1);
The purposes are to enable any person, in accordance with the arrangements made under this section —
to do the following without the need to present the instrument concerned to the Commissioner or a proper officer in charge of the stamp office:
obtain an assessment of stamp duty (and any penalty) on an instrument;
pay stamp duty (and any penalty) on the instrument by electronic funds transfer in accordance with the assessment;
stamp the instrument by attaching a stamp certificate to it or (in the case of an electronic instrument within the meaning of section 59) obtaining a stamp certificate for it, which bears an authorisation number issued for the instrument and such other particulars as are determined by the Commissioner; and
to apply to the Commissioner for the adjudication of an instrument under section 37 and to obtain a certificate of adjudication from the Commissioner under section 38.
The Commissioner may —
Commissioner
“Commissioner” means the Commissioner of Stamp Duties appointed under this Act;
determine the information and particulars that may be electronically transmitted under the E‑Stamping system, including the form and manner they are to be transmitted;
determine the procedure for use of the E‑Stamping system, including the procedure in circumstances where there is a breakdown or an interruption in the computer service; and
generally do such other things for the better provision of the computer service.