Australian Online Stamp Catalogue
 
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1918 Kangaroo Officials
Punctured Small "OS"
Issued from 1918, the perforation has been listed as 12 or 11½ x 12, the actual size is 11.7 x 11.8, which is closer
to 11¾ or 15 holes per inch.
Watermark 44 - Small Crown over small letter "A"

1-12-3 SOS 5/- Grey/Yellow, Small OS Official