Stamp Act · s 9

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s 9Instruments chargeable with duty in respect of distinct matters

Except where express provision to the contrary is made by this or any other Act —

(a)

an instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;

(b)

an instrument made for any consideration in respect of which it is chargeable with ad valorem duty, and also for further or

Stamp 20

other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.