Tax on legal documents (5,4)

I believe the answer is:

stamp duty

(Other definitions for stamp duty that I've seen before include "Kind of tax as on house purchase - or letter post?" , "House-buying tax" , "Tax receipted by affixing paper seal to deed" , "Tax collected on legal documents" , "Tax paid on legal documents" .)

I've seen this clue in The Guardian and the Sydney Morning Herald.

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