Tasmanian Numbered Acts Tasmanian Numbered Acts219. Duplicates or counterparts
(1) Duty of $20 is chargeable on the duplicate or counterpart of an instrument that effects a dutiable transaction or an instrument chargeable with duty.
(2) The person liable to pay the duty is the person liable to pay the duty on the original instrument.
(3) The duplicate or counterpart
referred to in subsection (1) is not to be stamped as a duplicate or
counterpart unless it is proved to the Commissioner's satisfaction that the
proper duty has been paid on the original instrument of which it is the
duplicate or counterpart.