MOF-BUDGET Jun. 2016 | Page 433

Stamp (First Home Exemption) Bill, 2016 Stamp (First Home Exemption) Bill, 2016 This Act seeks to empower the Treasurer on the payment of the surcharge calculated in accordance with section 17 of the Stamp Act, to stamp an instrument in respect of persons who have applied for the exemption of stamp duty under the provisions of the Stamp (Amendment) Act, 2002 and the Stamp (Amendment) Act, 2008, in respect of which approval was granted and which at the date of the coming into force of this Act is unstamped. Annex E OBJECTS AND REASONS [433] 2016/2017 DRAFT ESTIMATES OF REVENUE & EXPENDITURE Page - 3