Stamp Duties Consolidation Act 1999 section 7

Instruments to be separately charged with duty in certain cases

Section 7 requires that where a single instrument deals with several distinct matters or several separate considerations, each matter or consideration must be charged to stamp duty separately, as though separate instruments had been used.

• Where a single instrument contains or relates to several distinct matters, each matter must be separately and distinctly charged with duty as if it were a separate instrument.
• Where an instrument is made for a consideration attracting ad valorem duty and also for any further or other valuable consideration, each consideration must be separately charged as if separate instruments were involved.
• Where the consideration for the sale or lease of property is partly attributable to residential property and partly to non-residential property, the instrument is treated as a separate conveyance, transfer, or lease of each type of property, with each element charged at its appropriate rate.
• These rules do not apply where express contrary provision is made by the Act or any other Act.