Duties Act 1997 No 123
Current version for 1 July 2019 to date (accessed 3 June 2020 at 11:02)
Chapter 12 Part 1 Section 288
288   Stamping of instruments
The Chief Commissioner must stamp an instrument in respect of which duty is chargeable under this Act, or that effects or evidences a dutiable transaction, and that has been lodged for stamping with the Chief Commissioner if the duty, and any interest or penalty tax under Part 5 of the Taxation Administration Act 1996, is paid in full.
Note.
 In relation to dutiable transactions that are surcharge duty transactions, see Part 5 of Chapter 2A.