Duties Act 1997 No 123
Historical version for 25 October 2011 to 31 December 2011 (accessed 31 January 2015 at 10:22) Current version
Chapter 12Part 1Section 287

287   Form of stamps to be used

(1)  An instrument that is required to be stamped by this Act is to be stamped by means of an impressed stamp.
(2)  However, another form of stamping may be used if its use is authorised by this Act or the Chief Commissioner.
(3)  Without limiting subsection (2), the Chief Commissioner may approve arrangements for the stamping of an instrument by means of the endorsement on the instrument of a number, or other information, issued by the Chief Commissioner in respect of the instrument (as referred to in section 289A).
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