South Australian Consolidated Acts South Australian Consolidated Acts81C—Duty paid on one mortgage may be denoted as having been paid on
another mortgage
(1) The Commissioner
may, upon the application of a party to a mortgage upon which duty has been
paid, authorise the whole or a part of the duty paid upon the mortgage to be
denoted as having been paid upon some other mortgage or mortgages if he is
satisfied, upon the basis of such evidence as he may require—
(a) that
the duty was paid upon the first mentioned mortgage instead of the other
mortgage or mortgages as a result of an error on the part of a party to the
mortgage or his agent; and
(b) that
the parties to the first mentioned mortgage are the same as the parties to the
other mortgage or mortgages; and
(c) that
the first mentioned mortgage has not been acted upon or relied upon in any way
as a security.
(2) An application
under subsection (1) must—
(a) be
made in a form approved by the Commissioner; and
(b) be
made not later than three months after the date on which duty was paid upon
the first mentioned mortgage; and
(c) be
accompanied by the prescribed charge.
(3) The Commissioner
may, upon an application under subsection (1), if he thinks it just to do
so, waive payment of the prescribed charge.
(4) The Commissioner
may require any evidence given in support of an application under
subsection (1) to be verified by statutory declaration.
(5) Duty shall not be
denoted as having been paid upon the other mortgage or mortgages in pursuance
of subsection (1) unless the original and every copy of the first
mentioned mortgage stamped under this Act has been produced to the
Commissioner and dealt with in accordance with the regulations.
(6) For the purposes
of this section—
(a)
mortgagees that are related corporations shall be regarded as one and the same
person; and
(b)
corporations are related if they are related for the purposes of the
Corporations Act 2001 of the Commonwealth.