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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Acts Amendment (Continuing Lotteries)
Bill 1999
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
Part 2 -- Stamp Act 1921 amended
3. The Act amended 3
4. Section 9 amended 3
5. Part IVAA repealed 3
6. Section 120 amended 3
7. Second Schedule amended 3
Part 3 -- Gaming Commission Act 1987
amended
8. The Act amended 4
9. Section 3 amended 4
10. Section 35 amended 5
11. Section 85 amended 6
12. Section 101 amended 6
13. Section 102 amended 7
14. Section 104 amended 7
15. Sections 104B to 104M inserted 7
16. Section 109 amended 20
page i
53--1
Acts Amendment (Continuing Lotteries) Bill 1999
Contents
Part 4 -- Savings and transitional provisions
17. Interpretation 21
18. Licences 21
19. Cancellation of licence 21
20. Pending appeals 22
21. Continuing effect of approvals 22
22. Returns 22
23. Refund of duty 22
24. Memoranda 23
page ii
Western Australia
LEGISLATIVE ASSEMBLY
Acts Amendment (Continuing Lotteries)
Bill 1999
A Bill for
An Act to amend --
· the Stamp Act 1921; and
· the Gaming Commission Act 1987,
to transfer administrative responsibility for continuing lotteries.
The Parliament of Western Australia enacts as follows:
page 1
Acts Amendment (Continuing Lotteries) Bill 1999
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This Act may be cited as the Acts Amendment (Continuing
Lotteries) Act 1999.
5 2. Commencement
This Act comes into operation on a day fixed by proclamation.
page 2
Acts Amendment (Continuing Lotteries) Bill 1999
Stamp Act 1921 amended Part 2
s. 3
Part 2 -- Stamp Act 1921 amended
3. The Act amended
The amendments in this Part are to the Stamp Act 1921*.
[* Reprinted as at 23 January 1996.
5 For subsequent amendments see 1998 Index to Legislation of
Western Australia, Table 1, p. 237, and Acts Nos. 2, 24, 25
and 26 of 1999.]
4. Section 9 amended
Section 9(1a) is amended after "under Part IVAA" by
10 inserting --
"
as it was prior to its repeal by the Acts Amendment
(Continuing Lotteries) Act 1999
".
15 5. Part IVAA repealed
Part IVAA is repealed.
6. Section 120 amended
Section 120(1)(da) is deleted.
7. Second Schedule amended
20 The Second Schedule is amended by deleting item 1A.
page 3
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 8
Part 3 -- Gaming Commission Act 1987 amended
8. The Act amended
The amendments in this Part are to the Gaming Commission
Act 1987*.
5 [* Reprinted as at 30 October 1998.]
9. Section 3 amended
Section 3(1) is amended as follows:
(a) by inserting in the appropriate alphabetical positions the
following definitions --
10 "
"continuing lotteries levy" means the levy imposed
by the Gaming Commission (Continuing Lotteries
Levy) Act 1999;
"licence" means a licence issued under Part V
15 Division 7;
"licensed supplier" means a person licensed under
Part V Division 7 as a licensed supplier;
";
(b) in the definition of "lottery" after paragraph (a) by
20 inserting the following paragraph --
"
(aa) any scheme in which such property is, or is
proposed to be, given and in which (at any
stage) the person eligible to receive the
25 property as a prize, or to participate further
in the scheme, is or is to be determined by
lot or chance (whether by the throwing or
casting of dice, or the drawing of tickets,
cards, lots, numbers or figures, or by means
page 4
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 10
of a wheel, or otherwise howsoever) or by
reference to any event or contingency
dependent on chance, regardless of whether
(at an earlier or a later stage) a test of
5 knowledge or skill is or may be required to
be passed by any person in order to qualify
the person to receive a prize or to participate
further in the scheme;
";
10 (c) in the definition of "trade promotion lottery" by deleting
paragraph (b) and inserting the following paragraph
instead --
"
(b) by reason of the purchase of goods or the use of
15 services, the cost of which is --
(i) no more than that cost would be without
the opportunity to take part in the
lottery; or
(ii) no more than the maximum total cost
20 per entry as is set out in the permit
issued under section 104(1);
".
10. Section 35 amended
Section 35 is amended by deleting from "is --" to the end of the
25 section and inserting instead --
"
is, in the case of a person other than a body corporate, a
fine of $1 000 or imprisonment for 6 months, or both.
".
page 5
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 11
11. Section 85 amended
Section 85(1)(a) is amended as follows:
(a) after "a machine of that kind" by deleting the comma;
(b) by deleting "used, at any public place to which the
5 public have or are permitted to have access, for the
playing of a game".
12. Section 101 amended
(1) Section 101(1) is amended by inserting in the appropriate
alphabetical positions the following definitions --
10 "
"batch", in relation to tickets in a continuing lottery,
means a number of tickets that have the same
series number and are distinguishable from the
tickets in any other batch;
15 "Commissioner of State Revenue" means the chief
executive officer of the State Revenue
Department;
"face value", in relation to a ticket intended to be sold
in a continuing lottery, means the amount for
20 which the ticket is intended to be sold to a person
taking part in the lottery;
"quarter" means a period of 3 months commencing on
1 July, 1 October, 1 January or 1 April;
"ticket", in relation to a continuing lottery, means a
25 ticket that is intended for sale in a continuing
lottery;
".
page 6
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 13
(2) After section 101(2) the following subsection is inserted --
"
(2a) The sale of a ticket in a continuing lottery to a person
taking part in that lottery is not, for the purposes of this
5 Division, a supply of the ticket.
".
13. Section 102 amended
Section 102 is amended by inserting after "unless it is" --
"
10 a trade promotion lottery that complies with prescribed
conditions,
".
14. Section 104 amended
(1) Section 104(1)(b) is amended by inserting after "lottery" --
15 "
that does not comply with the conditions referred to in
section 102
".
(2) Section 104(1b) is amended by deleting "section 108 of the
20 Stamp Act 1921." and inserting instead --
" section 3(1). ".
15. Sections 104B to 104M inserted
After section 104A the following sections are inserted --
"
25 104B. Licensing of suppliers
(1) A person, other than a person holding a permit, may, in
accordance with subsection (2), apply to the Commission
to be licensed under this Division as a licensed supplier.
page 7
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 15
(2) An application under subsection (1) shall be made in
writing, in a form approved by the Commission,
specifying --
(a) the address of the place of business within the
5 State at which tickets and records required under
this Division to be maintained are to be kept; and
(b) such other particulars as the Commission
requires,
and shall be accompanied by the prescribed fee.
10 (3) In considering an application under subsection (1), the
Commission may have regard to the financial
circumstances of the applicant and such other matters
as the Commission considers relevant and, without
limiting the grounds on which an application may be
15 refused, the Commission may refuse an application on
the ground that --
(a) the applicant has an interest in a body corporate
that holds a licence;
(b) the applicant is a body corporate and a person
20 having an interest in the body corporate holds a
licence or has an interest in another body
corporate that holds a licence; or
(c) the applicant or, where the applicant is a body
corporate, the body corporate or a person
25 having an interest in the body corporate has
previously held a licence, or had an interest in a
body corporate that held a licence, which
licence was cancelled under this Division.
(4) For the purposes of subsection (3), a person has an
30 interest in a body corporate if the person --
(a) holds office as a director of the body corporate;
page 8
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 15
(b) holds any share, or has a beneficial interest in
any share, in that body corporate;
(c) holds any unit in a unit trust scheme, as defined
in section 63 of the Stamp Act 1921, of which
5 the body corporate is the trustee;
(d) has an interest as a beneficiary under a trust of
which the body corporate is the trustee; or
(e) may, as the result of the exercise of a power or
discretion by the body corporate, benefit under
10 a discretionary trust.
(5) The Commission may issue to a person making an
application under subsection (1) a licence in a form
approved by the Commission and a licence so
issued --
15 (a) is not transferable and relates only to the person
to whom it is issued but extends to the conduct
of business by that person in the capacity of a
trustee; and
(b) has effect for 5 years, or until it is cancelled or
20 surrendered under this Division.
104C. Termination of licence
(1) Where --
(a) the Commission has reason to believe that a
licensed supplier has contravened this Division,
25 whether or not the licensed supplier has been
convicted of, or proceedings have been
instituted against the licensed supplier in
respect of, that contravention;
page 9
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 15
(b) a licensed supplier ceases to carry on the
business by reason of which the licensed
supplier was required to be licensed; or
(c) the Commission has reason to believe that the
5 person is no longer a fit and proper person to
hold the licence,
the Commission may, by notice in writing given to the
licensed supplier, cancel the licence held by the
licensed supplier.
10 (2) For the purposes of subsection (1)(b) a licensed
supplier is taken to have ceased to carry on the relevant
business if, upon the Commission giving to the
licensed supplier notice in writing requiring the
licensed supplier to show that the licensed supplier has
15 not ceased to carry on the business, the licensed
supplier fails within one month after the notice was
given to satisfy the Commission that, in the 3 months
before the notice was given, the licensed supplier has,
in the ordinary course of business, supplied any tickets
20 for the supply of which a licence is required by this
Division.
(3) A licensed supplier may, by notice in writing given to
the Commission, surrender the licence held by that
person.
25 (4) Where the licence of a person is cancelled or
surrendered under this section, that person shall --
(a) within 14 days after the cancellation or surrender,
or such further time as the Commission may
approve in writing, lodge with the Commission a
30 return in such form as the Commission requires in
writing showing the total face value of all tickets
supplied by that person under the licence since
page 10
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 15
the last period in respect of which the person has
lodged a return under section 104F and showing
such other information as the Commission
requires in writing; and
5 (b) at the time of lodging the return required by
paragraph (a) or within such further time as the
Commission may approve in writing, pay to the
Commission the continuing lotteries levy in
respect of all tickets supplied by that person as
10 shown in the return.
Penalty: $5 000.
104D. Appeals to the Minister
(1) Where the Commission --
(a) under section 104B, refuses the application of a
15 previous licence holder for a further licence; or
(b) under section 104C, cancels the licence of a
person,
the Commission, after having given an opportunity to
the person to make submissions in relation to the
20 matter and considered any submissions so made, shall
make a report and recommendations to the Minister in
accordance with section 62.
(2) A person aggrieved by a determination of the
Commission may submit an appeal to the Minister in
25 accordance with section 62.
104E. Tickets to be delivered up
(1) Where --
(a) under --
(i) section 104C, the licence of a person is
30 cancelled; or
page 11
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 15
(ii) section 104B, a further licence for a
person is refused;
(b) the person has not submitted an appeal against
the cancellation or refusal; and
5 (c) the time for submitting an appeal has passed,
the person commits an offence against this Act if that
person does not, within 30 days after the passing of the
appeal time, deliver to the Commission all tickets that
are in that person's possession or dispose of those
10 tickets in such other manner as the Commission
approves in writing.
Penalty: $5 000.
(2) Where --
(a) under --
15 (i) section 104C, the licence of a person is
cancelled; or
(ii) section 104B, a further licence for a
person is refused;
(b) the person has appealed against the cancellation
20 or refusal;
(c) the appeal has been dealt with by the Minister;
and
(d) the Minister has confirmed the cancellation of
the licence or confirmed the refusal to issue a
25 further licence,
the person commits an offence against this Act if that
person does not, within 30 days after the confirmation,
deliver to the Commission all tickets that are in that
person's possession or dispose of those tickets in such
30 other manner as the Commission approves in writing.
Penalty: $5 000.
page 12
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 15
(3) Where the licence of a person is surrendered under
section 104C the person commits an offence against
this Act if that person does not, within 14 days after the
licence is surrendered, deliver to the Commission all
5 tickets that are in that person's possession or dispose of
those tickets in such other manner as the Commission
approves in writing.
Penalty: $5 000.
104F. Returns to be lodged and levy paid
10 (1) A licensed supplier shall --
(a) within 90 days after the end of each quarter
during which the licensed supplier has supplied
tickets under the licence or such further time as
the Commission may approve in writing, lodge
15 with the Commission a return in such form as
the Commission requires in writing showing
the total face value of all tickets supplied by the
licensed supplier under the licence during that
quarter, and showing such other information as
20 the Commission requires in writing; and
(b) at the time of lodging each return required by
paragraph (a) or within such further time as the
Commission may approve in writing, pay to the
Commission the continuing lotteries levy in
25 respect of all tickets supplied by the licensed
supplier as shown in the return.
Penalty: $5 000.
(2) The Commission may, where upon application made to
the Commission in writing the Commission sees fit in
30 the circumstances of the case to do so, approve in
page 13
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 15
writing of the lodging of returns under
subsection (1)(a) --
(a) in respect of a period other than a quarter; and
(b) within 60 days, or such further time as the
5 Commission sees fit, after the end of a period
approved under paragraph (a),
and may vary or revoke any such approval.
(3) Where an approval under subsection (2) is for the time
being in force, subsection (1) shall, in relation to a case
10 to which that approval applies, have effect as modified
by that approval as for the time being in force.
(4) Where a licensed supplier has not supplied tickets
under his or her licence during any quarter or other
period in respect of which the licensed supplier has
15 approval under subsection (2)(a) to lodge returns, the
licensed supplier shall lodge with the Commission a
return in respect of that quarter or other period showing
that no tickets were so supplied and showing such other
information as the Commission requires under
20 subsection (1)(a).
Penalty: $5 000.
(5) Where the Commission considers that circumstances
warrant so doing, the Commission may, by notice in
writing given to a licensed supplier, require the
25 lodgement by that licensed supplier of returns under
this section and payment of the continuing lotteries
levy, at a time specified in the notice that is earlier than
the time when the licensed supplier would otherwise be
required to lodge returns under this section and pay the
30 continuing lotteries levy, and may, by subsequent
notice so given, vary or revoke any notice under this
page 14
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 15
subsection and this section shall have effect as
modified by any such notice.
104G. Levy to be divided
(1) Of the continuing lotteries levy received by the
5 Commission after the commencement of this section
but before 1 July 2000 --
(a) 83.3% (five-sixths) is to be credited to the
Consolidated Fund; and
(b) 16.7% (one-sixth) is to be paid into and placed
10 to the credit of the Gaming Commission
Account established under section 9(2).
(2) Of the continuing lotteries levy received by the
Commission on or after 1 July 2000 --
(a) 69.23% (nine-thirteenths) is to be credited to
15 the Consolidated Fund; and
(b) 30.77% (four-thirteenths) is to be paid into and
placed to the credit of the Gaming Commission
Account established under section 9(2).
104H. Exemption from levy
20 A continuing lotteries levy is not payable on a return
lodged under this Division by a licensed supplier to the
extent that the return relates to the supply of tickets
to --
(a) another licensed supplier; or
25 (b) a person outside the State.
104I. Refund of levy
(1) Where tickets have been supplied by a licensed
supplier and are subsequently returned to the licensed
page 15
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 15
supplier without having been sold in a continuing
lottery, the continuing lotteries levy is not payable in
respect of that supply and, if paid, shall be refunded to
the licensed supplier.
5 (2) A person who returns the tickets to the licensed
supplier under subsection (1) may recover the amount,
if any, of the continuing lotteries levy concerned in a
court of competent jurisdiction as a civil debt due from
the licensed supplier.
10 (3) Where, under subsection (1), a levy is to be refunded to
a licensed supplier, the Commission may set the
amount off against any other amount of continuing
lotteries levy payable by that person.
104J. Memorandum may be created in certain cases
15 (1) A licensed supplier shall not destroy or cause to be
destroyed any ticket that is in his or her possession
except with the written approval of the Commission.
(2) A licensed supplier shall take reasonable precautions to
prevent the theft or loss, or the destruction without the
20 approval of the Commission, of tickets that are in the
possession of, or are being consigned to, the licensed
supplier.
(3) A licensed supplier shall, at such times as the
Commission by notice in writing requires, take stock of
25 the tickets in his or her possession and provide to the
Commission, in a form approved by the Commission,
particulars of --
(a) the number of tickets found upon the stocktake
to be in his or her possession; and
page 16
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 15
(b) any discrepancy between the number of tickets so
found to be in his or her possession and records
maintained in accordance with the regulations.
(4) Where it appears to the Commission, whether from an
5 examination of any form or records or otherwise, that --
(a) a licensed supplier has destroyed or caused to
be destroyed any tickets contrary to
subsection (1);
(b) tickets in the possession of, or being consigned
10 to, a licensed supplier have been lost or stolen,
or have been destroyed other than with the
approval of the Commission or under
section 104K; or
(c) the number of tickets in the possession of a
15 licensed supplier and being kept as required by
section 104L(3) is less than the number of
tickets that is shown by the records maintained
in accordance with the regulations as being in
the possession of the licensed supplier,
20 the Commission may create a memorandum of, and
cause an assessment to be made of the amount of, the
continuing lotteries levy that, in its judgment, would
have been imposed, if the tickets concerned had been
supplied by the licensed supplier and had been the
25 subject of a return under this Division.
(5) The Commission shall not create a memorandum under
subsection (4) in respect of tickets where it is satisfied
that --
(a) the tickets were lost, stolen or destroyed and the
30 licensed supplier had taken all reasonable
precautions to prevent the theft, loss or
destruction; or
page 17
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 15
(b) the licensed supplier has otherwise provided a
satisfactory explanation for the deficiency.
(6) Where an assessment of the continuing lotteries levy is
made under subsection (4), there is chargeable in
5 addition to the continuing lotteries levy as a result of
that assessment, a fine equal to that levy and that fine is
payable at the same time and recoverable in the same
manner as that levy but the Commission may remit
wholly or in part any fine chargeable under this
10 subsection.
104K. Destruction of tickets on which levy not paid
A licensed supplier may deliver any ticket to the
Commission for destruction and the Commission may
cause any ticket delivered under this section to be
15 destroyed.
104L. Certain offences by licensed supplier
(1) A licensed supplier shall not cause to be produced, nor
obtain from or supply to any person, tickets that are, or
are part of, a batch comprising more than such number
20 of tickets as is prescribed by the regulations to be the
maximum number of tickets that may be in one batch.
Penalty: $5 000.
(2) A licensed supplier shall not supply tickets to any
person within the State unless --
25 (a) the licensed supplier supplies to that person all
of the tickets in the batch;
(b) there is printed on each ticket --
(i) the face value of the ticket;
page 18
Acts Amendment (Continuing Lotteries) Bill 1999
Gaming Commission Act 1987 amended Part 3
s. 15
(ii) a series number that is common to all of
the tickets in the same batch and
distinguishes the ticket from tickets in
any other batch; and
5 (iii) the licence number allocated to the
licensed supplier by the Commission or,
where the tickets have been previously
supplied by another licensed supplier,
the licence number so allocated to that
10 licensed supplier;
and
(c) the tickets are otherwise in accordance with the
regulations.
Penalty: $5 000.
15 (3) A licensed supplier shall keep, at the address specified
under section 104B(2)(a) or such other address as is for
the time being approved in writing by the
Commission --
(a) all tickets that are in his or her possession; and
20 (b) all records that he or she is required by the
regulations to maintain that relate to the
preceding 5 years.
Penalty: $5 000.
(4) The Commission may, by notice in writing, revoke any
25 approval given for the purposes of subsection (3).
104M. Certain offences
(1) A person who is not a licensed supplier shall not --
(a) obtain tickets for sale in a continuing lottery
from a person who is not a licensed supplier; or
page 19
Acts Amendment (Continuing Lotteries) Bill 1999
Part 3 Gaming Commission Act 1987 amended
s. 16
(b) alter anything printed on a ticket as required by
section 104L(2)(b).
Penalty: $5 000.
(2) A person shall not sell or offer for sale in a continuing
5 lottery any ticket for more than the face value of the
ticket printed on the ticket.
Penalty: $5 000.
(3) A person shall not sell or offer for sale in a continuing
lottery --
10 (a) any ticket that has not been obtained from a
licensed supplier; or
(b) any ticket not having printed on it each of the
things mentioned in section 104L(2)(b).
Penalty: $5 000.
15 ".
16. Section 109 amended
After section 109(a) the following paragraph is inserted --
"
(aa) in respect of the records to be maintained by
20 licensed suppliers and the manner in which
those records are to be kept;
".
page 20
Acts Amendment (Continuing Lotteries) Bill 1999
Savings and transitional provisions Part 4
s. 17
Part 4 -- Savings and transitional provisions
17. Interpretation
In this Part --
"commencement day" means the day on which this Act comes
5 into operation;
"Commission" means the Gaming Commission of Western
Australia, established under the Gaming Commission
Act 1987;
"Commissioner of State Revenue" means the chief executive
10 officer of the State Revenue Department;
"Gaming Commission Act" means the Gaming Commission
Act 1987 as amended by this Act;
"Stamp Act" means the Stamp Act 1921 as in force
immediately prior to the commencement day.
15 18. Licences
A licence issued under Part IVAA of the Stamp Act and in force
immediately before the commencement day --
(a) is taken to be a licence issued under Part V Division 7 of
the Gaming Commission Act; and
20 (b) subject to that Division, continues in force until --
(i) the day on which the licence would have expired
under Part IVAA of the Stamp Act; or
(ii) 5 years after the commencement day,
whichever is the earlier.
25 19. Cancellation of licence
For the purposes of section 104B(3)(c) of the Gaming
Commission Act, the cancellation of a licence under Part IVAA
page 21
Acts Amendment (Continuing Lotteries) Bill 1999
Part 4 Savings and transitional provisions
s. 20
of the Stamp Act is to be treated as if it were a cancellation
under the Gaming Commission Act, Part V Division 7.
20. Pending appeals
(1) Subject to subsection (2), an appeal commenced under
5 section 111 of the Stamp Act before the commencement day,
may be continued and dealt with as if the amendments in Parts 2
and 3 of this Act had not been passed.
(2) For the purposes of continuing and dealing with pending
appeals, if a Local Court wishes to exercise its power, under
10 section 111(3)(b) of the Stamp Act, to remit a matter under
appeal, it is to remit that matter to the Commission, instead of
the Commissioner of State Revenue.
21. Continuing effect of approvals
Any approval granted under section 111B of the Stamp Act
15 continues in force until that approval is varied or revoked by the
Commission under section 104F(2) of the Gaming Commission
Act.
22. Returns
If duty payable to the Commissioner of State Revenue under
20 section 111B of the Stamp Act on a return lodged, or to be
lodged, with the Commissioner of State Revenue under
section 111B of the Stamp Act has not been paid prior to the
commencement day then, despite this Act, the duty payable
continues as a debt due to the Commissioner of State Revenue.
25 23. Refund of duty
Where a licensed supplier is entitled to a refund of duty from
the Commissioner of State Revenue under section 111D of the
Stamp Act, and that duty has not been refunded before or on the
page 22
Acts Amendment (Continuing Lotteries) Bill 1999
Savings and transitional provisions Part 4
s. 24
commencement day, then despite this Act, the licensed supplier
is entitled to a refund of that amount of duty from the
Commissioner of State Revenue.
24. Memoranda
5 (1) Where the Commissioner of State Revenue was entitled to
create a memorandum under section 111E of the Stamp Act, and
that entitlement had not been exercised by the Commissioner of
State Revenue before or on the commencement day, then on and
from the commencement day the Commission is instead entitled
10 to create that memorandum.
(2) In addition to the entitlement under subsection (1), the
Commission is entitled to assess the amount to be paid
(including any fine), and to collect the outstanding amount, in
relation to a memorandum created under subsection (1).
page 23
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