In forceUpdated to 1 Jan 2026Current version · Updated to 1 Jan 2026
Stamp Act 1949 · Updated to 1 Jan 2026 · Part II · Provisions Applicable to Instruments Generally
11. Where duty chargeable depends on duty paid on another instrument
Feedback & supportWhere the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last-mentioned duty shall, upon application to the Collector for that purpose and production of both the instruments, be denoted upon such first-mentioned instrument by indorsement under the hand of the Collector or in such other manner, if any, as may be prescribed by rules made under this
duty
Defined · s 2
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
Act.