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Section 77B

Electronic assessment and stamping of instruments

of Stamp Act 1949

ActIn forceProvision 111 of 149
Section 77B
(1)

For the purposes of this Act, the issue of a stamp certificate for an instrument shall state an assessment of a duty and any penalty, if any, in relation to the instrument.

(2)

A registered person must, on receipt of a stamp certificate issued for the instrument by the Collector, immediately attach the stamp certificate to the instrument.