301   Registration of transactions and instruments

(1)  A person must not register in a register of legal or beneficial interests in dutiable property a dutiable transaction, an instrument that effects a dutiable transaction or an instrument chargeable with duty unless:

(a)  it is duly stamped, or

(b)  it is stamped by the Chief Commissioner or in a manner approved by the Chief Commissioner, or

(c)  it bears an endorsement, or is otherwise effected, in accordance with an approval under section 37 of the Taxation Administration Act 1996.

Maximum penalty: 100 penalty units.

(2)  (Repealed)