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Sections: s17 (1)

Lodgement category: ELM

Circumstances/Transactions:

If a dutiable transaction is effected by more than one instrument:

  • One instrument is stamped with the duty payable on the dutiable transaction.
  • Each other instrument is denoted indicating the amount and the date of payment of the duty on the primary instrument. 

Evidence:

  1. The Digital Duties Form.
  2. A copy of the duly stamped primary instrument.
  3. Evidence to show that the subject instrument reflects the same transaction as the other instrument.