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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Business Tax Review (Taxing) Bill (No. 2) 2003
CONTENTS
1. Short title 1
2. Commencement 2
3. The Act amended 2
4. Second Schedule amended 2
207--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Business Tax Review (Taxing) Bill (No. 2) 2003
A Bill for
An Act to amend the Stamp Act 1921 and for related purposes.
The Parliament of Western Australia enacts as follows:
1. Short title
This Act may be cited as the Business Tax Review (Taxing)
Act (No. 2) 2003.
page 1
Business Tax Review (Taxing) Bill (No. 2) 2003
s. 2
2. Commencement
(1) This Act comes into operation on a day fixed by proclamation.
(2) Different days may be fixed under subsection (1) for different
provisions.
5 3. The Act amended
The amendments in this Act are to the Stamp Act 1921*.
[* Reprinted as at 3 August 2001.
For subsequent amendments see Western Australian
Legislation Information Tables for 2002, Table 1, p. 368 and
10 Act No. 21 of 2003.]
4. Second Schedule amended
(1) The amendments in this section are to the Second Schedule.
(2) Item 13 is amended as follows:
(a) by deleting the heading and subitems (1), (1a) and (2)
15 and inserting instead --
"
MORTGAGES (INCLUDING HOME
MORTGAGES)
(1) If no advance has been made under
the mortgage ................................................. $20.00 Mortgagor
(2) For the amount secured by a mortgage
other than a home mortgage ......................... $20.00 for any amount Mortgagor
up to and including
$5 000,
plus $0.40 for each
additional $100 and
every fractional part
of $100
page 2
Business Tax Review (Taxing) Bill (No. 2) 2003
s. 4
(2a) For the amount secured by a home
mortgage where the whole of the secured
amount is used for the mortgagor's
dwellinghouse as provided in section 85(2) $20.00 for any amount Mortgagor
up to and including
$8 000
plus $0.25 for each
additional $100 and
every fractional part
of $100
(2b) For the amount secured by a home
mortgage where only part of the secured
amount is used for the mortgagor's
dwellinghouse as provided in
section 85(2) ................................................. $20.00 for any amount Mortgagor
up to and including
$8 000
plus $0.25 for each
additional $100 and
every fractional part of
$100 that is used for
the mortgagor's
dwellinghouse,
plus $0.40 for each
$100 and every
fractional part of $100
that is not used for the
mortgagor's
dwellinghouse
";
(b) by deleting item 13(3)(c).
(3) Item 18 is deleted and the following item is inserted instead --
"
18. HIRE OF GOODS
(1) A return under section 112L ..................... See section 112LB The commercial
hire business
(2) A statement under section 112M .............. See section 112MA The hirer of the
goods
5 ".
page 3
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