Australian Capital Territory Numbered Acts

STAMP DUTIES AND TAXES (AMENDMENT) ACT 1990 (NO. 18 OF 1990) - SECT 30

30. (1) Where—

        (a)     a person—

              (i)     applies in writing to the Commissioner for a refund of an amount equal to the amount of stamp duty denoted by an adhesive stamp; and

              (ii)     delivers the stamp to the Commissioner; and

        (b)     the Commissioner believes on reasonable grounds that the person has paid to the Commissioner the amount equal to the amount of stamp duty denoted by the stamp and that—

              (i)     the stamp, whether spoilt or otherwise, has not been affixed to an instrument; or

              (ii)     if the stamp is affixed to an instrument—it was affixed in error;

the Commissioner shall refund to the person an amount equal to the amount of duty denoted by the stamp.

(2) A refund is not payable unless the relevant application and stamp are given to the Commissioner before 1 January 1991.