Electronic assessment and stamping of instruments
6C.—(1)  For the purposes of this Act, the issue, using the E‑Stamping system, of a stamp certificate for an instrument must comprise an assessment of the duty (and any penalty) in relation to the instrument.
(2)  A person must, on receipt of a stamp certificate issued for the instrument by the Commissioner, immediately attach the stamp certificate to the instrument.
[37/2018]