Sections: s17 (1)
Lodgement category: ELM
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.
- The Digital Duties Form.
- A copy of the duly stamped primary instrument.
- Evidence to show that the subject instrument reflects the same transaction as the other instrument.