Australian Online Stamp Catalogue
 
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1923 Kangaroo Officials
Punctured Small "OS"
Issued from 1923 with 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"

1-16-1 SOS 6d Brown, Small OS Official