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Duties Act 1997 No 123
Current version for 24 June 2020 to date (accessed 4 August 2020 at 21:59)
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.