I am asked by the Honourable the Postmaster-General whether Commonwealth officers are required to affix duty stamps under State laws to receipts given by them to their Department, and whether all persons connected with the Department are similarly exempt in respect of salary and allowances.

This matter is covered by my opinion on the subject of State stamp duties dated 20 January 1902⁽¹⁾ given to the Right Honourable the Minister for Defence. Stamp duty is not payable on receipts given to the Commonwealth for salaries or other moneys paid on account of the public service.

[Vol. 1, p. 268]

(1) Opinion No. 38.