Stamp Act · s 45A

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s 45A

(1)

When any duty or penalty has been paid in respect of any instrument by any person, and by agreement or under the provisions of this

Act or of any other written law in force at the time when the instrument was executed or first executed some other person was liable to pay the duty on the instrument, the first-mentioned person shall be entitled to recover from that other person the amount of the duty or penalty so paid.

(2)

For the purpose of any recovery referred to in subsection (1), any certificate granted in respect of the instrument by the Collector shall be conclusive evidence as to the amount of the duty and penalty paid and the person by whom they were paid.

Liability of any person to pay full duty or penalty unaffected by erroneous assessment [S 13/2013]