s 5 All facts and circumstances to be set out
5.—(1) All the facts and circumstances affecting the liability of any instrument to duty or the amount of the duty with which any instrument is chargeable are to be fully and truly set out in the instrument. (2) Where the liability of an instrument to duty or any amount of duty, is determined by facts or circumstances that are not set out in the instrument, those facts or circumstances must be provided to the Commissioner in such form and manner as the Commissioner may specify.[13/2017] (3) The Commissioner may require to be furnished with such evidence as the Commissioner may consider necessary to prove that all such facts and circumstances are truly set out in the instrument or provided under subsection (2).[13/2017]