271   Duplicates or counterparts

(1)  Duty of $10 is chargeable on the duplicate or counterpart of an instrument that effects a dutiable transaction or an instrument chargeable with duty.

(2)  The person liable to pay the duty is the person liable to pay the duty on the original instrument.

(3)  The duplicate or counterpart referred to in subsection (1) is not to be stamped as a duplicate or counterpart unless it is proved to the Chief Commissioner’s satisfaction that the proper duty has been paid on the original instrument of which it is the duplicate or counterpart.