Part 2 – Charging and stamping of instruments (ss 2-17A)

Contents

Section 2 – Charging of, liability for, and recovery of stamp duty [SDCA 1999 s 2] Section commentary
Section 3 – Variation of certain rates of duty by order [SDCA 1999 s 3] Section commentary
Section 4 – How duties are to be paid [SDCA 1999 s 4] Section commentary
Section 5 – Agreement as to payment of stamp duty on instruments [SDCA 1999 s 5] Section commentary
Section 6 – How instruments are to be written and stamped [SDCA 1999 s 6] Section commentary
Section 7 – Instruments to be separately charged with duty in certain cases [SDCA 1999 s 7] Section commentary
Section 8 – Facts and circumstances affecting duty to be set forth in instruments, etc [SDCA 1999 s 8] Section commentary
Section 8A – Penalties: returns [SDCA 1999 s 8A] Section commentary
Section 8B – Penalties: failure to deliver returns [SDCA 1999 s 8B] Section commentary
Section 8C – Expression of doubt [SDCA 1999 s 8C] Section commentary
Section 9 – Mode of calculating ad valorem duty in certain cases [SDCA 1999 s 9] Section commentary
Section 10 – Adhesive stamps [SDCA 1999 s 10] Section commentary
Section 11 – Denoting stamps [SDCA 1999 s 11] Section commentary
Section 12 – Particulars delivered stamps [SDCA 1999 s 12] Section commentary
Section 13 – Duplicates and counterparts [SDCA 1999 s 13] Section commentary
Section 14 – Penalty on stamping instruments after execution [SDCA 1999 s 14] Section commentary
Section 14A – Late filing of return [SDCA 1999 s 14A] Section commentary
Section 15 – Surcharges for undervaluation in case of voluntary disposition inter vivos [SDCA 1999 s 15] Section commentary
Section 16 – Surcharges to apply when apportionment is not just and reasonable [SDCA 1999 s 16] Section commentary
Section 17 – Furnishing of an incorrect certificate [SDCA 1999 s 17] Section commentary
Section 17A – E-stamping regulations [SDCA 1999 s 17A] Section commentary

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