South Australian Consolidated Regulations

STAMP DUTIES REGULATIONS 2002 - REG 6

6—Impressed stamps

        (1)         Unless the Commissioner otherwise determines, a person requiring an impressed stamp must—

            (a)         lodge with the Commissioner the instrument or other material to be stamped together with a requisition to the Commissioner; and

            (b)         pay in advance to the Commissioner the value of the stamp to be impressed.

        (2)         The Commissioner may determine the manner in which the value of a stamp must be paid.