Section 31
Amendment of section 40
of Measures for the Collection, Administration and Enforcement of Tax Act 2024
ActIn forceProvision 31 of 53
Section 31
Section 40 of the principal Act is amended by substituting for the words “Where an instrument is brought to the Collector pursuant to subsection 36(1), the instrument shall be stamped in accordance with the assessment of the Collector” the words
“An instrument shall be stamped in accordance with the assessment of the Collector under paragraph 36(1)(b)”.