Duties Act 1997 No 123
Current version for 24 June 2020 to date (accessed 4 August 2020 at 21:59)
Chapter 10 Section 273
273   Minimum amount of duty
(1)  Despite any other provision of this Act or the regulations, if the amount of duty chargeable under this Act in respect of a transaction or an instrument would, but for this section, be less than $10, the amount of duty chargeable is $10.
(2)  This section does not apply to Chapter 7 (Mortgages), to Chapter 8 (Insurance) or to any transaction or instrument for which a different minimum amount of duty is specified by this Act.