In forceUpdated to 1 Jan 2026

Contents

Stamp Act 1949 · Updated to 1 Jan 2026 · Part II · Provisions Applicable to Instruments Generally

5. All facts and circumstances to be set out

All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is chargeable are to be fully and truly set forth in the instrument, and the Collector may require such evidence to be furnished as may be reasonably necessary to prove that all such facts and circumstances are truly set forth.

Report

Read on from s 5A

Part III

Provisions Applicable to Particular Instruments

Read on from Part III

Part IV

Liability for Payment of Duty

Read on from Part IV

Part V

Adjudication as to Stamps

Read on from Part V

Part VI

Of the Time of Stamping Instruments

Read on from Part VI

Part VII

Instruments Not Duly Stamped

Read on from Part VII

Part VIII

Allowance for Spoiled Stamps

Read on from Part VIII

Part IX

Offences and Penalties

Read on from Part IX

Part X

Miscellaneous

Read on from Part X