Stamp Duties Act 1929 · 2021 Revised Edition · Part 2 · Provisions Applicable to Instruments Generally
6C. Electronic assessment and stamping of instruments
Feedback & supportLast amended by an amending law of 2018.
For the purposes of this Act, the issue, using the E‑Stamping system, of a stamp certificate for an instrument must comprise an assessment of the duty (and any penalty) in relation to the instrument.
E‑Stamping system
“E‑Stamping system” means the computer service mentioned in section 6B(1);
A person must, on receipt of a stamp certificate issued for the instrument by the Commissioner, immediately attach the stamp certificate to the 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;