Tasmanian Numbered Acts Tasmanian Numbered Acts159. Stamping counterpart or collateral instrument if mortgage is lost, destroyed or cannot be produced
(1) A counterpart of a mortgage or a collateral security for an amount secured by a mortgage is taken to be the mortgage and may accordingly be stamped or upstamped for mortgage duty purposes if, on application by or on behalf of a person who is a party to the mortgage, the Commissioner is satisfied that –
(a) the mortgage has been lost or destroyed; or
(b) because of being deposited with the Recorder of Titles or from other reasonable cause, the mortgage cannot conveniently be produced.
(2) For the purposes of subsection (1), a reproduction of a mortgage or a collateral security for an amount secured by a mortgage is taken to be a counterpart of that mortgage if it is purported to be signed by the Recorder of Titles.
"reproduction" has the same meaning as in section 68A of the Evidence Act 1910 .