This one confuses me for several reasons. Not a great copy, but I see this as Comb perf, smooth paper, single watermark, roller flaw, making it Scott 21b or ACSC 72. The paper is discolored, and there is a bad upper right perf issue. You can easily see the roller flaw in the lower left numeral box.
Note that there is a variety or a scrape in front of the Kangaroo's face. This is not listed in ACSC.
Retro Reveal was able to eliminate the cancel and show the overall stamp.
Retro Reveal was also able to tease out the watermark and most of the cancellation. I see "BOGGABILL" and probably NSW, making it Boggabilla. However, the date confuses me. I read this as 11 July 1913 which is much too early for this stamp. Perhaps a poor cancellor?
Any help is appreciated.