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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Duties Legislation Amendment Bill 2007
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
Part 2 -- Amendments
Division 1 -- Stamp Act 1921 amended
3. The Act amended in this Division 3
4. Section 2 inserted 3
2. Expiry of Act 3
5. Section 16 amended 3
6. Section 31B amended 4
7. Section 31C amended 5
8. Section 73CA inserted 5
73CA. Effect of Duties Act 2007 on sections 73D,
73DAA, 73DE and 73E 5
9. Section 73D amended 6
10. Section 73DAA amended 6
11. Section 73DE amended 6
12. Section 73E amended 6
13. Section 75AH amended 6
14. Section 75HA amended 7
15. Section 75JA amended 7
16. Section 75JB amended 7
17. Section 75JC amended 9
18. Section 75JH inserted in Part IIIBAAA 9
75JH. Revoking an exemption 9
19. Section 75K inserted 10
75K. Effect of Duties Act 2007 on this Part 10
20. Section 76AY inserted 10
76AY. Effect of Duties Act 2007 on this Part 10
260--1 page i
Duties Legislation Amendment Bill 2007
Contents
21. Section 77A amended 11
22. Section 91G inserted 11
91G. Effect of Duties Act 2007 on this Part 11
Division 2 -- Duties Act 2007 amended
Subdivision 1 -- Preliminary
23. The Act amended in this Division 11
Subdivision 2 -- Amendments commencing on
1 January 2009
24. Section 236 amended 12
Subdivision 3 -- Amendments commencing on
1 July 2010
25. Section 9 amended 12
26. Section 15 amended 13
27. Section 17 amended 13
28. Chapter 2 Part 5 Division 5 repealed 13
29. Section 136 repealed 13
30. Chapter 2 Part 6 Division 4 repealed 13
31. Section 277 repealed 13
32. Schedule 2 Division 2 amended 13
Division 3 -- Taxation Administration Act 2003
amended
33. The Act amended in this Division 14
34. Section 3 amended 14
35. Section 18 amended 14
36. Section 20 amended 14
37. Section 23 amended 15
38. Section 24 amended 16
39. Section 34 amended 16
40. Section 36 amended 17
41. Section 43 amended 17
42. Section 50 amended 17
43. Section 51 replaced 18
51. Improper endorsement or certification of
an instrument 18
44. Section 55 amended 18
45. Section 77A inserted 18
77A. Charge on land to secure transfer duty or
landholder duty 18
46. Section 78 amended 20
47. Section 80 amended 20
page ii
Duties Legislation Amendment Bill 2007
Contents
48. Section 96 amended 20
49. Part 10 Division 5 heading amended 20
50. Section 128 inserted 21
128. Forms 21
51. Glossary amended 21
Division 4 -- Miscellaneous amendments
52. Various Acts amended 22
Schedule 1 -- Amendments to various
Acts
1. Anglican Church of Australia (Diocesan Trustees)
Act 1888 23
2. Armadale Redevelopment Act 2001 23
3. Companies (Co-operative) Act 1943 23
4. Country Areas Water Supply Act 1947 23
5. Country Towns Sewerage Act 1948 23
6. Credit Act 1984 23
7. Economic Regulation Authority Act 2003 24
8. Evidence Act 1906 24
9. Gaming and Wagering Commission Act 1987 25
10. Gas Pipelines Access (Western Australia) Act 1998 25
11. Gold Corporation Act 1987 25
12. Government Employees' Housing Act 1964 25
13. Health Act 1911 26
14. Heritage of Western Australia Act 1990 26
15. Hire-Purchase Act 1959 26
16. Hospitals and Health Services Act 1927 26
17. Housing Act 1980 26
18. Insurance Commission of Western Australia
Act 1986 26
19. Legal Aid Commission Act 1976 27
20. Limited Partnerships Act 1909 27
21. Local Government Act 1995 27
22. Midland Redevelopment Act 1999 27
23. Motor Vehicle (Third Party Insurance) Act 1943 27
24. National Trust of Australia (W.A.) Act 1964 27
25. Offshore Minerals Act 2003 27
26. Parks and Reserves Act 1895 28
27. Perry Lakes Redevelopment Act 2005 28
28. Perth Theatre Trust Act 1979 28
page iii
Duties Legislation Amendment Bill 2007
Contents
29. Petroleum Act 1936 28
30. Petroleum (Submerged Lands) Act 1982 28
31. Presbyterian Church Act 1908 28
32. Real Estate and Business Agents Act 1978 29
33. Road Traffic Act 1974 29
34. Settlement Agents Act 1981 30
35. Soil and Land Conservation Act 1945 30
36. Strata Titles Act 1985 30
37. Subiaco Redevelopment Act 1994 30
38. Transfer of Land Act 1893 30
39. Uniting Church in Australia Act 1976 31
40. Water Services Licensing Act 1995 31
41. Western Australian Sports Centre Trust Act 1986 31
42. Workers' Compensation and Injury Management
Act 1981 31
page iv
Western Australia
LEGISLATIVE ASSEMBLY
Duties Legislation Amendment Bill 2007
A Bill for
An Act to amend --
· the Stamp Act 1921; and
· the Duties Act 2007; and
· the Taxation Administration Act 2003; and
· various other Acts,
as a consequence of, and in connection with, the enactment of the
Duties Act 2007.
The Parliament of Western Australia enacts as follows:
page 1
Duties Legislation Amendment Bill 2007
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This is the Duties Legislation Amendment Act 2007.
2. Commencement
5 This Act comes into operation as follows:
(a) sections 1 and 2 -- on the day on which this Act
receives the Royal Assent;
(b) Part 2 Division 2 Subdivision 2 -- on 1 January 2009;
(c) Part 2 Division 2 Subdivision 3 -- on 1 July 2010;
10 (d) the rest of the Act -- on 1 July 2008.
page 2
Duties Legislation Amendment Bill 2007
Amendments Part 2
Stamp Act 1921 amended Division 1
s. 3
Part 2 -- Amendments
Division 1 -- Stamp Act 1921 amended
3. The Act amended in this Division
The amendments in this Division are to the Stamp Act 1921.
5 4. Section 2 inserted
After section 1 the following section is inserted --
"
2. Expiry of Act
(1) This Act expires on a day fixed by proclamation.
10 (2) A proclamation is not to be made under subsection (1)
unless, after 1 July 2008, the Commissioner has given
the Minister a certificate signed by the Commissioner
stating that the operation of this Act is no longer
necessary.
15 ".
5. Section 16 amended
(1) Section 16(1) is amended by deleting "subsection (2)" and
inserting instead --
" this section ".
20 (2) After section 16(4) the following subsections are inserted --
"
(5) Despite anything to the contrary in this Act, duty is not
chargeable on an instrument --
(a) specified in any of items 4 to 12, 14A, 15, 17
25 or 19 of the Second Schedule; and
(b) first executed on or after 1 July 2008,
unless it is a continuing instrument.
page 3
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 1 Stamp Act 1921 amended
s. 6
(6) The reference in subsection (5) to an instrument
specified in an item of the Second Schedule includes a
reference to an instrument that would, but for this
section, be chargeable with duty as if it were such an
5 instrument.
(7) In subsection (5) --
"continuing instrument" means --
(a) an instrument of conveyance or transfer that
replaces another instrument for the
10 conveyance or transfer of the same property
where the replaced instrument was first
executed before 1 July 2008; or
(b) an instrument of conveyance or transfer
where --
15 (i) the conveyance or transfer of property
is made in accordance with an
arrangement made on or after
28 November 2007; and
(ii) the sole or principal purpose of the
20 arrangement was to defer the
conveyance or transfer of the property
until 1 July 2008 or later so that the
rates of duty applicable under the
Duties Act 2007 would apply to the
25 conveyance or transfer.
".
6. Section 31B amended
(1) Section 31B(8) is amended as follows:
(a) in paragraph (g) by deleting "Commonwealth." and
30 inserting instead --
" Commonwealth; or ";
page 4
Duties Legislation Amendment Bill 2007
Amendments Part 2
Stamp Act 1921 amended Division 1
s. 7
(b) after paragraph (g) by inserting --
"
(h) an acquisition that occurs on or after
1 July 2008.
5 ".
(2) Section 31B(13) is amended by deleting "section" and inserting
instead --
" sections 16(5) and ".
7. Section 31C amended
10 After section 31C(1) the following subsection is inserted --
"
(1a) Subsection (1) does not apply to a transfer that occurs
on or after 1 July 2008.
".
15 8. Section 73CA inserted
Before section 73D the following section is inserted --
"
73CA. Effect of Duties Act 2007 on sections 73D, 73DAA,
73DE and 73E
20 (1) Sections 73D(2), 73DAA(1), 73DE(1) and 73E(2) do
not apply to a disposition made on or after 1 July 2008.
(2) Without limiting section 16(5) and (6), section 73D(4)
and (6a) and 73E(4) and (6) do not apply to --
(a) a transfer; or
25 (b) an instrument effecting a disposition,
first executed on or after 1 July 2008.
(3) Section 73D(4) and (6a) and 73E(4) and (6) do not
apply to an instrument evidencing a disposition made
on or after 1 July 2008.
page 5
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 1 Stamp Act 1921 amended
s. 9
(4) When used in this section in relation to section 73E,
"disposition" has the meaning given in section 73E(1).
".
9. Section 73D amended
5 Section 73D(4) and (6a) are each amended by inserting after
"Subject to" --
" section 73CA and ".
10. Section 73DAA amended
(1) Section 73DAA(1) is amended by inserting after "Subject to" --
10 " section 73CA and ".
(2) Section 73DAA(7) is amended by deleting "section" and
inserting instead --
" sections 16(5) and ".
11. Section 73DE amended
15 Section 73DE(1) is amended by inserting after "Subject to" --
" section 73CA and ".
12. Section 73E amended
(1) Section 73E(4) is amended by inserting after "Subject to" --
" section 73CA and ".
20 (2) Section 73E(6) is amended by deleting "Where" and inserting
instead --
" Subject to section 73CA, where ".
13. Section 75AH amended
Section 75AH(2)(b) is amended by deleting "within 10 years of
25 the execution of the first instrument" and inserting instead --
" before 1 July 2008 ".
page 6
Duties Legislation Amendment Bill 2007
Amendments Part 2
Stamp Act 1921 amended Division 1
s. 14
14. Section 75HA amended
Section 75HA(4) is amended by inserting after paragraph (a) --
"
or
5 (ab) the taxable event occurs on or after 1 July 2008;
or
".
15. Section 75JA amended
(1) Section 75JA(3)(d) is amended by inserting before "the
10 claw-back" --
" if the relevant event occurred before 1 July 2008, ".
(2) After section 75JA(3) the following subsection is inserted --
"
(4) If the relevant event occurs on or after 1 July 2008,
15 subsection (3)(c) does not apply if the event is the
subject of --
(a) an application made under the Duties Act 2007
section 262 for an exemption; or
(b) an application made under the Duties Act 2007
20 section 180; or
(c) a statement lodged under the Duties Act 2007
section 200.
".
16. Section 75JB amended
25 (1) After section 75JB(4) the following subsection is inserted --
"
(4a) If the event referred to in subsection (4)(a), (b), (ba),
(c), (ca) or (d) occurs on or after 1 July 2008,
subsection (4) does not apply if the event is the subject
30 of --
(a) an application made under the Duties Act 2007
section 262 for an exemption; or
page 7
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 1 Stamp Act 1921 amended
s. 16
(b) an application made under the Duties Act 2007
section 180; or
(c) a statement lodged under the Duties Act 2007
section 200.
5 ".
(2) Section 75JB(5) is amended by inserting before "and within" --
" and before 1 July 2008 ".
(3) Section 75JB(5f)(d) is amended by inserting before "the
claw-back" --
10 " if the relevant event occurred before 1 July 2008, ".
(4) After section 75JB(5f) the following subsection is inserted --
"
(5fa) If the relevant event occurs on or after 1 July 2008,
subsection (5f)(c) does not apply if the event is the
15 subject of --
(a) an application made under the Duties Act 2007
section 262 for an exemption; or
(b) an application made under the Duties Act 2007
section 180; or
20 (c) a statement lodged under the Duties Act 2007
section 200.
".
(5) Section 75JB(6) is amended by inserting before "and within" --
" and before 1 July 2008 ".
25 (6) Section 75JB(7) is amended by inserting before "and within" --
" and before 1 July 2008 ".
(7) Section 75JB(9) is amended by inserting before "within" --
" before 1 July 2008 and ".
page 8
Duties Legislation Amendment Bill 2007
Amendments Part 2
Stamp Act 1921 amended Division 1
s. 17
(8) Section 75JB(11) is amended by inserting before "and
within" --
" but before 1 July 2008 ".
17. Section 75JC amended
5 After section 75JC(5) the following subsection is inserted --
"
(6) If the Commissioner determined that an exemption
would be granted but the instrument was not executed
before 1 July 2008 or the acquisition or transfer that
10 gave rise to an obligation to lodge a 31B or 31C
statement or Part IIIBA statement did not occur before
1 July 2008, the determination has no effect.
".
18. Section 75JH inserted in Part IIIBAAA
15 After section 75JG the following section is inserted in
Part IIIBAAA --
"
75JH. Revoking an exemption
(1) If the Commissioner determines that an instrument, or
20 a Part IIIBA statement, that has been exempted from
duty under this Part is part of a scheme or arrangement
entered into or carried out by a person --
(a) a purpose of which is to avoid or reduce duty
on an instrument or a Part IIIBA statement or
25 duty under Part IIIC; or
(b) the sole or dominant purpose of which is to
avoid or reduce tax other than duty,
the Commissioner may revoke the exemption or, if an
exemption certificate has been issued in relation to the
30 instrument, the certificate.
page 9
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 1 Stamp Act 1921 amended
s. 19
(2) If an exemption or certificate is revoked under
subsection (1), section 75JE or 75JF, as the case
requires, applies to the instrument or Part IIIBA
statement concerned.
5 ".
19. Section 75K inserted
Before section 76 the following section is inserted in Part IIIBA
Division 1 --
"
10 75K. Effect of Duties Act 2007 on this Part
This Part does not apply to a relevant acquisition under
Division 2, 3, 3a or 3b that occurs on or after
1 July 2008.
".
15 20. Section 76AY inserted
Before section 76B the following section is inserted in
Part IIIC --
"
76AY. Effect of Duties Act 2007 on this Part
20 (1) This Part does not apply to or in relation to the grant or
transfer of a licence the application for which was
made on or after 1 July 2008.
(2) If --
(a) the application for the grant or transfer of a
25 licence was made before 1 July 2008; or
(b) under section 76K, the amount of duty payable
in respect of the grant or transfer of a licence
was assessed before 1 July 2008,
this Act, as in force immediately before 1 July 2008,
30 applies to and in relation to the grant or transfer of the
licence.
".
page 10
Duties Legislation Amendment Bill 2007
Amendments Part 2
Duties Act 2007 amended Division 2
s. 21
21. Section 77A amended
(1) After section 77A(2) the following subsection is inserted --
"
(2a) Subsection (1) does not apply to a lessee if the
5 transaction occurs on or after 1 July 2008.
".
(2) Section 77A(9) is amended by deleting "section" and inserting
instead --
" sections 16(5) and ".
10 22. Section 91G inserted
Before section 92 the following section is inserted in Part IIIF
Division 1 --
"
91G. Effect of Duties Act 2007 on this Part
15 This Part does not apply to or in relation to --
(a) premiums, or instalments of premiums, paid on
or after 1 July 2008; and
(b) return periods commencing on or after
1 July 2008.
20 ".
Division 2 -- Duties Act 2007 amended
Subdivision 1 -- Preliminary
23. The Act amended in this Division
The amendments in this Division are to the Duties Act 2007.
page 11
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 2 Duties Act 2007 amended
s. 24
Subdivision 2 -- Amendments commencing on 1 January 2009
24. Section 236 amended
Section 236(2) is amended as follows:
(a) in paragraph (a) by deleting "$20 000" and inserting
5 instead --
" $25 000 ";
(b) in paragraph (b) by deleting "$20 000" and inserting
instead --
" $25 000 ";
10 (c) in paragraph (b) by deleting "$45 000" and inserting
instead --
" $50 000 ";
(d) in paragraph (b) by deleting "20000" in the formula and
inserting instead --
15 " 25000 ";
(e) in paragraph (c) by deleting "$45 000" and inserting
instead --
" $50 000 ".
Subdivision 3 -- Amendments commencing on 1 July 2010
20 25. Section 9 amended
Section 9 is amended as follows:
(a) in the definition of "unencumbered value" by deleting
"36;" and inserting instead --
" 36. ";
25 (b) by deleting the definitions of "Western Australian
business" and "Western Australian business asset".
page 12
Duties Legislation Amendment Bill 2007
Amendments Part 2
Duties Act 2007 amended Division 2
s. 26
26. Section 15 amended
Section 15 is amended as follows:
(a) in paragraph (c) by deleting "Australia;" and inserting
instead --
5 " Australia. ";
(b) by deleting paragraph (d).
27. Section 17 amended
Section 17(1) is amended as follows:
(a) in paragraph (b)(iii) by deleting "subsection;" and
10 inserting instead --
" subsection. ";
(b) by deleting paragraph (c).
28. Chapter 2 Part 5 Division 5 repealed
Chapter 2 Part 5 Division 5 is repealed.
15 29. Section 136 repealed
Section 136 is repealed.
30. Chapter 2 Part 6 Division 4 repealed
Chapter 2 Part 6 Division 4 is repealed.
31. Section 277 repealed
20 Section 277 is repealed.
32. Schedule 2 Division 2 amended
Schedule 2 Division 2 is amended by deleting the item relating
to section 147.
page 13
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 3 Taxation Administration Act 2003 amended
s. 33
Division 3 -- Taxation Administration Act 2003 amended
33. The Act amended in this Division
The amendments in this Division are to the Taxation
Administration Act 2003.
5 34. Section 3 amended
After section 3(1)(c) the following paragraph is inserted --
" (ca) the Duties Act 2007; ".
35. Section 18 amended
Section 18(3) is repealed and the following subsection is
10 inserted instead --
"
(3) If tax payable on --
(a) an instrument; or
(b) a transaction or event that an instrument effects
15 or records,
is reassessed, and the instrument or a duplicate or copy
of it is produced to the Commissioner, the
Commissioner may endorse it to indicate the amount of
tax (if any) payable under the reassessment and the
20 amount of tax paid (if any), (but the reassessment takes
effect irrespective of it being so endorsed).
".
36. Section 20 amended
(1) Section 20(2) is amended as follows:
25 (a) by deleting "on an instrument required to be lodged
under a taxation Act, but the instrument has not been
lodged as required" and inserting instead --
"
but an instrument has not been lodged as required
30 under a taxation Act
";
page 14
Duties Legislation Amendment Bill 2007
Amendments Part 2
Taxation Administration Act 2003 amended Division 3
s. 37
(b) in paragraph (b) by deleting "if a copy of the instrument
is not available --".
(2) Section 20(3) is repealed and the following subsection is
inserted instead --
5 "
(3) A memorandum created under subsection (1)(a)
or (2)(b) is taken to be the instrument and to have been
lodged by the person required to lodge it under the
taxation Act.
10 ".
(3) Section 20(4) is amended by deleting ", (2)(b) or (3)" and
inserting instead --
" or (2)(b) ".
(4) Section 20(5) and (6) are repealed and the following subsections
15 are inserted instead --
"
(5) The copy or memorandum may be endorsed to indicate
the payment of tax.
(6) The validity of an assessment and the liability to pay
20 tax do not depend on the availability of an instrument
or a copy of an instrument, or on the creation of a
memorandum of an instrument.
".
37. Section 23 amended
25 Section 23(2) is amended by deleting paragraph (b) and "or"
after it and inserting instead --
"
(b) if the Commissioner assesses the amount of tax
payable and then immediately endorses an
30 instrument to indicate the assessment; or
".
page 15
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 3 Taxation Administration Act 2003 amended
s. 38
38. Section 24 amended
After section 24(1) the following subsection is inserted --
"
(1a) An assessment notice must set out the date on which it
5 is issued.
".
39. Section 34 amended
(1) Section 34(1) is amended after paragraph (b) by deleting the full
stop and inserting --
10 "
; or
(c) a decision made on a pre-transaction decision
request made under the Duties Act 2007
section 261, unless any exemption granted
15 under that Act for the transaction to which the
request relates has been revoked; or
(d) a decision made on a pre-section 270 decision
request made under the Duties Act 2007
section 269, unless the Commissioner has
20 already decided under the Duties Act 2007
section 270(1) to disregard the scheme that was
the subject of the request.
".
(2) Section 34(2)(b) is deleted and the following paragraph is
25 inserted instead --
"
(b) an assessment of an amount of duty and penalty
tax that is assessed under a taxation Act and
specified in a traffic infringement notice issued
30 under the Road Traffic Act 1974 section 102,
unless the amount has been paid;
".
page 16
Duties Legislation Amendment Bill 2007
Amendments Part 2
Taxation Administration Act 2003 amended Division 3
s. 40
40. Section 36 amended
Section 36(1)(b) is amended as follows:
(a) by deleting "denoted by stamping" and inserting
instead --
5 " indicated by endorsement ";
(b) by deleting "stamped" and inserting instead --
" endorsed ".
41. Section 43 amended
Section 43(2) is amended by inserting before "the Pay-roll" --
10 " the Duties Act 2007, ".
42. Section 50 amended
Section 50(1) is amended as follows:
(a) by deleting paragraph (d) and inserting instead --
"
15 (d) may provide for the endorsement or
certification of instruments to indicate the
amount of tax paid or payable under the special
tax return arrangement, or to indicate that tax is
not payable; and
20 ";
(b) in paragraph (g) by deleting "cancel a stamp duty
certificate issued by the party under the arrangement and
issue a replacement certificate to give" and inserting
instead --
25 " do things for the purpose of giving ";
(c) after each of paragraphs (a), (b), (c) and (e) by
inserting --
" and ".
page 17
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 3 Taxation Administration Act 2003 amended
s. 43
43. Section 51 replaced
Section 51 is repealed and the following section is inserted
instead --
"
5 51. Improper endorsement or certification of an
instrument
A person who endorses or certifies an instrument so as
to suggest or imply that the instrument has been
properly endorsed or certified under a special tax return
10 arrangement commits an offence unless the instrument
is properly endorsed or certified in accordance with the
conditions of the arrangement.
Penalty: $20 000.
".
15 44. Section 55 amended
After section 55(1)(b) the following paragraph is inserted --
"
(ba) duty payable under the Duties Act 2007
Chapter 4;
20 ".
45. Section 77A inserted
After section 77 the following section is inserted --
"
77A. Charge on land to secure transfer duty or
25 landholder duty
(1) In this section --
"landholder" and "linked entity" have the meanings
given in the Duties Act 2007 section 148;
"landholder duty" means duty under the Duties
30 Act 2007 Chapter 3;
page 18
Duties Legislation Amendment Bill 2007
Amendments Part 2
Taxation Administration Act 2003 amended Division 3
s. 45
"lodge" means to lodge with the Registrar of Titles;
"transfer duty" means duty under the Duties Act 2007
Chapter 2.
(2) If transfer duty payable on a transaction in relation to
5 land as defined in the Duties Act 2007 section 3 is not
paid by the due date because it is taken not to be paid
under subsection (6), the Commissioner may lodge a
memorial to create a charge on the land for the unpaid
transfer duty.
10 (3) If transfer duty payable as a result of a reassessment to
give effect to the Duties Act 2007 section 145 is not
paid by the due date, the Commissioner may lodge a
memorial to create a charge on the land for the unpaid
transfer duty.
15 (4) If landholder duty is not paid by the due date in respect
of a relevant acquisition of an interest in a landholder,
the Commissioner may lodge a memorial to create a
charge for the unpaid duty on any land the landholder's
or a linked entity's entitlement to which was taken into
20 account in relation to the acquisition for the purposes
of the Duties Act 2007 section 186.
(5) The charge arises on the land when the memorial is
registered under section 83.
(6) If a cheque given in purported payment of transfer duty
25 or landholder duty is dishonoured on first presentation
(even though the due date may not have arrived when
the cheque is dishonoured), the duty is taken not to be
paid by the due date for the purposes of this section.
(7) A memorial creating a charge on land for transfer duty
30 payable in relation to a transaction cannot be lodged
under subsection (2) until the title to the land has been
transferred in accordance with the transaction.
".
page 19
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 3 Taxation Administration Act 2003 amended
s. 46
46. Section 78 amended
Section 78(1) is amended by deleting "section 76 or 77" and
inserting instead --
" this Division ".
5 47. Section 80 amended
Section 80(1) is amended as follows:
(a) in paragraph (a) by deleting "section 76 or 77" and
inserting instead --
" this Division ";
10 (b) in paragraph (b)(i) by deleting "land tax or unpaid stamp
duty" and inserting instead --
" tax ".
48. Section 96 amended
(1) Section 96(1)(c) is amended by inserting after "which" --
15 " , or which effects or evidences a transaction on which, ".
(2) Section 96(2) is amended by deleting paragraph (a) and "or"
after it and inserting instead --
"
(a) in the case of an instrument effecting or
20 evidencing a transaction -- a party to the
transaction; or
".
49. Part 10 Division 5 heading amended
The heading to Part 10 Division 5 is amended by inserting after
25 "Regulations" --
" , practices and forms ".
page 20
Duties Legislation Amendment Bill 2007
Amendments Part 2
Taxation Administration Act 2003 amended Division 3
s. 50
50. Section 128 inserted
After section 127 the following section is inserted in Part 10
Division 5 --
"
5 128. Forms
A form approved for use under a taxation Act may
require information provided in the form to be verified
by statutory declaration.
".
10 51. Glossary amended
The Glossary is amended as follows:
(a) in the definition of "instrument" --
(i) by deleting paragraph (a);
(ii) in paragraph (b) by deleting "a statement" and
15 inserting instead --
" an instrument, ";
(iii) by deleting paragraph (c) and inserting
instead --
"
20 (c) a copy or memorandum that is treated under
section 20 as if it were an instrument;
";
(iv) by deleting paragraph (f);
(b) in the definition of "official document" paragraph (b) by
25 deleting "stamped" and inserting instead --
" endorsed ";
(c) in the definition of "penalty tax" --
(i) after paragraph (c) by inserting --
"
30 or
page 21
Duties Legislation Amendment Bill 2007
Part 2 Amendments
Division 4 Miscellaneous amendments
s. 52
(d) penalty tax payable under the Duties Act 2007
section 239(3)(b), 249(4)(b) or 266(2)(b);
";
(ii) after paragraph (a) by inserting --
5 " or ";
(d) by inserting in the appropriate alphabetical positions --
"
"date" of an assessment notice means the date on which it
is issued;
10 "endorse" includes stamp;
".
Division 4 -- Miscellaneous amendments
52. Various Acts amended
Schedule 1 sets out how various Acts listed in that Schedule are
15 to be amended.
page 22
Duties Legislation Amendment Bill 2007
Amendments to various Acts Schedule 1
cl. 1
Schedule 1 -- Amendments to various Acts
[s. 52]
1. Anglican Church of Australia (Diocesan Trustees) Act 1888
Section 5A(5)(a) is amended by deleting "Stamp Act 1921" and
5 inserting instead --
" Duties Act 2007 ".
2. Armadale Redevelopment Act 2001
Section 14(1) is amended by deleting ", stamp duty".
3. Companies (Co-operative) Act 1943
10 (1) Section 127(3)(c) is amended by deleting "stamp duty" and inserting
instead --
" duty under the Duties Act 2007 ".
(2) Section 433 is amended by deleting "instrument" and inserting
instead --
15 " transaction ".
(3) The Tenth Schedule item 19 is amended by deleting "Stamp Duties
Office" and inserting instead --
" Office of State Revenue ".
4. Country Areas Water Supply Act 1947
20 Section 102(4) is amended by deleting "stamp".
5. Country Towns Sewerage Act 1948
Section 96(4) is amended by deleting "stamp".
6. Credit Act 1984
(1) Section 59(1)(g) is deleted.
25 (2) Section 70(1)(d)(v) is amended by deleting "stamp duty and".
page 23
Duties Legislation Amendment Bill 2007
Schedule 1 Amendments to various Acts
cl. 7
(3) Section 71(3) is amended by deleting paragraph (a) and "and" after it.
(4) Section 102(3)(b) is amended by deleting subparagraph (i) and "and"
after it.
(5) Section 166 is repealed.
5 7. Economic Regulation Authority Act 2003
Section 3 is amended in paragraph (b) of the definition of "price" by
deleting "stamp duty,".
8. Evidence Act 1906
(1) Section 12(1) is amended by deleting "stamp duties" and inserting
10 instead --
" duty under the Duties Act 2007 ".
(2) Section 73U(1) is amended by deleting "but subject to section 27(3)
of the Stamp Act 1921, where a document is chargeable with stamp
duty under that Act" and inserting instead --
15 "
where a document is chargeable with duty under a
duties Act then, subject to that Act,
".
(3) Section 73U(2) is amended by deleting "the Stamp Act 1921" and
20 inserting instead --
" a duties Act ".
(4) After section 73U(2) the following subsection is inserted --
"
(3) In this section --
25 "duties Act" means the Stamp Act 1921 or the Duties
Act 2007;
"stamped" means stamped or endorsed to indicate
duty under a duties Act.
".
page 24
Duties Legislation Amendment Bill 2007
Amendments to various Acts Schedule 1
cl. 9
9. Gaming and Wagering Commission Act 1987
Section 104B(4)(c) is amended by deleting ", as defined in section 63
of the Stamp Act 1921,".
10. Gas Pipelines Access (Western Australia) Act 1998
5 Section 23(1) is amended by deleting "stamp duty or other" and
inserting instead --
" duty or ".
11. Gold Corporation Act 1987
(1) Section 4(5) is amended by deleting "stamp duties" and inserting
10 instead --
" duty under the Duties Act 2007 ".
(2) Section 16(9) is amended as follows:
(a) by deleting "instrument executed" and inserting instead --
" transaction ";
15 (b) by deleting "stamp duty chargeable under the Stamp
Act 1921." and inserting instead --
" duty chargeable under the Duties Act 2007. ".
(3) Section 35(6) is amended by deleting "stamp duties" and inserting
instead --
20 " duty under the Duties Act 2007 ".
(4) Section 48(5) is amended by deleting "stamp duties" and inserting
instead --
" duty under the Duties Act 2007 ".
12. Government Employees' Housing Act 1964
25 Section 20(3) is amended by deleting "stamp duty" and inserting
instead --
" duty under the Duties Act 2007 ".
page 25
Duties Legislation Amendment Bill 2007
Schedule 1 Amendments to various Acts
cl. 13
13. Health Act 1911
Section 275(2) is repealed.
14. Heritage of Western Australia Act 1990
Section 18(1) is amended by deleting "Stamp Act 1921" and inserting
5 instead --
" Duties Act 2007 ".
15. Hire-Purchase Act 1959
Section 36A(2a)(b) is amended by deleting ", agreement registration
fees, and stamp duty that is" and inserting instead --
10 " and agreement registration fees ".
16. Hospitals and Health Services Act 1927
Section 35 is amended by deleting "stamp duty." and inserting
instead --
" duty under the Duties Act 2007. ".
15 17. Housing Act 1980
(1) Section 20(3) is amended by deleting "stamp duty" and inserting
instead --
" duty under the Duties Act 2007 ".
(2) Section 72 is amended by deleting "stamp duties" and inserting
20 instead --
" duty under the Duties Act 2007 ".
18. Insurance Commission of Western Australia Act 1986
Section 34 is amended by deleting "stamp duties, and all other" and
inserting instead --
25 " and all other duties, ".
page 26
Duties Legislation Amendment Bill 2007
Amendments to various Acts Schedule 1
cl. 19
19. Legal Aid Commission Act 1976
Section 44A(9) is amended by deleting "stamp duty" and inserting
instead --
" duty under the Duties Act 2007 ".
5 20. Limited Partnerships Act 1909
Section 11 is repealed.
21. Local Government Act 1995
Schedule 6.3 clause 8(5) is repealed and the following subclause is
inserted instead --
10 "
(5) Duty under the Duties Act 2007 is not chargeable on the
transfer or conveyance.
".
22. Midland Redevelopment Act 1999
15 Section 18(1) is amended by deleting ", stamp duty".
23. Motor Vehicle (Third Party Insurance) Act 1943
(1) Section 3R(4)(b) is amended by deleting "stamp duty payable" and
inserting instead --
" duty payable under the Duties Act 2007 ".
20 (2) Section 21(2) is amended by deleting "stamp".
24. National Trust of Australia (W.A.) Act 1964
Section 17(3) is amended by deleting "stamp duty chargeable under
the Stamp Act 1921." and inserting instead --
" duty chargeable under the Duties Act 2007. ".
25 25. Offshore Minerals Act 2003
Section 352A is amended by deleting "Stamp Act 1921" and inserting
instead --
" Duties Act 2007 ".
page 27
Duties Legislation Amendment Bill 2007
Schedule 1 Amendments to various Acts
cl. 26
26. Parks and Reserves Act 1895
Section 17(1) is amended by deleting "stamp duty chargeable under
the Stamp Act 1921" and inserting instead --
" duty chargeable under the Duties Act 2007 ".
5 27. Perry Lakes Redevelopment Act 2005
Section 9(3) is amended by deleting "stamp duty." and inserting
instead --
" duty under the Duties Act 2007. ".
28. Perth Theatre Trust Act 1979
10 Section 20(2) is amended by deleting "stamp duty chargeable under
the Stamp Act 1921." and inserting instead --
" duty chargeable under the Duties Act 2007. ".
29. Petroleum Act 1936
Section 86 is amended by deleting "Stamp Act 1921" and inserting
15 instead --
" Duties Act 2007 ".
30. Petroleum (Submerged Lands) Act 1982
Section 93 is amended by deleting "Stamp Act 1921" and inserting
instead --
20 " Duties Act 2007 ".
31. Presbyterian Church Act 1908
Section 21(5)(a) is amended by deleting "Stamp Act 1921" and
inserting instead --
" Duties Act 2007 ".
page 28
Duties Legislation Amendment Bill 2007
Amendments to various Acts Schedule 1
cl. 32
32. Real Estate and Business Agents Act 1978
Section 131A(1) is amended in the definition of "incidental expenses"
by deleting paragraph (a) and inserting instead --
"
5 (a) duty chargeable under the Duties Act 2007;
".
33. Road Traffic Act 1974
(1) Section 17(1)(b)(ii) is amended by deleting "stamp duty, and any
penalty tax, payable under the Stamp Act 1921" and inserting
10 instead --
"
duty, and any penalty tax, payable under
the Duties Act 2007
".
15 (2) Section 17(2)(c) is amended by deleting "Stamp Act 1921 relating to
the issue or transfer of motor vehicles;" and inserting instead --
"
Duties Act 2007 relating to the grant or transfer
of licences for vehicles;
20 ".
(3) Section 24(3)(b) is amended by deleting "the Stamp Act 1921" and
inserting instead --
"
a taxation Act, as defined in the Taxation
25 Administration Act 2003 Glossary,
".
(4) Section 102(2a)(b) is amended by deleting "the Stamp Act 1921" and
inserting instead --
"
30 a taxation Act, as defined in the Taxation
Administration Act 2003 Glossary,
".
page 29
Duties Legislation Amendment Bill 2007
Schedule 1 Amendments to various Acts
cl. 34
34. Settlement Agents Act 1981
Schedule 2 clauses 1(1)(d) and 2(e) are amended by deleting "Stamp
Act 1921" and inserting instead --
" Duties Act 2007 ".
5 35. Soil and Land Conservation Act 1945
Section 36(4) is amended by deleting "stamp duty" and inserting
instead --
" duty under the Duties Act 2007 ".
36. Strata Titles Act 1985
10 (1) Section 21V(3)(b) is deleted and the following paragraph is inserted
instead --
"
(b) a transaction referred to in the Duties Act 2007
section 112(6).
15 ".
(2) Section 31H(3)(b) is deleted and the following paragraph is inserted
instead --
"
(b) a transaction referred to in the Duties Act 2007
20 section 112(6).
".
37. Subiaco Redevelopment Act 1994
Section 19(1) is amended by deleting ", stamp duty".
38. Transfer of Land Act 1893
25 (1) Section 81U(3) is amended by deleting "in accordance with the Stamp
Act 1921." and inserting instead --
"
or endorsed to indicate duty under the Stamp
Act 1921 or the Duties Act 2007.
30 ".
page 30
Duties Legislation Amendment Bill 2007
Amendments to various Acts Schedule 1
cl. 39
(2) The Twenty-sixth Schedule is amended in condition 8 by deleting
"stamp duties" and inserting instead --
" duty under the Duties Act 2007 ".
39. Uniting Church in Australia Act 1976
5 Section 48 is amended by deleting "stamp duty imposed by the Stamp
Act 1921" and inserting instead --
" duty under the Duties Act 2007 ".
40. Water Services Licensing Act 1995
(1) Section 46E(1) is repealed.
10 (2) Section 46E(2) is amended by deleting "Stamp duty is not payable"
and inserting instead --
" Duty is not chargeable under the Duties Act 2007 ".
41. Western Australian Sports Centre Trust Act 1986
Section 16(2) is amended by deleting "Stamp Act 1921" and inserting
15 instead --
" Duties Act 2007 ".
42. Workers' Compensation and Injury Management Act 1981
Section 297 is amended by deleting "stamp duties chargeable under
the Stamp Act 1921." and inserting instead --
20 " duty chargeable under the Duties Act 2007. ".
page 31
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