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STAMP ACT 1921

Table of Provisions

PART I -- Preliminary  

  • 1 Short title and commencement
    •  
  • 2 Expiry of Act
    •  
  • 4 M, MC Terms used in this Act
    •  
  • 4A Treatment of amounts payable for GST

PART II -- Conditional contracts (interpretation)  

  • 6 Meaning of “eligible conditional contract”
    •  
  • 7 Persons who are “related” for the purposes of this Part
    •  
  • 8 Meaning of “general conditional contract”
    •  
  • 9 Meaning of “farming land conditional contract”
    •  
  • 10 Meaning of “off-the-plan conditional contract”
    •  
  • 11 Meaning of “mining tenement conditional contract”
    •  
  • 12 Meaning of “subdivision conditional contract”
    •  
  • 13 When a conditional contract becomes unconditional
    •  
  • 14 Termination of conditional contracts on relevant grounds

PART III -- General provisions  

  • 16 MC Charge of duties on instruments
    •  
  • 17 Liability to pay duty
    •  
  • 17A Time for payment of duty
    •  
  • 17AA Time for payment on certain conditional contracts
    •  
  • 17B Requirement to lodge instrument
    •  
  • 17BA Time for lodging certain conditional contracts
    •  
  • 17C Instrument to be endorsed when duty paid etc.
    •  
  • 18 How instruments to be written
    •  
  • 19 Instruments to be separately charged with duty in certain cases
    •  
  • 20 Reduction of duty if matter not carried into effect
    •  
  • 26 MC Facts and circumstances affecting duty to be set forth in instrument
    •  
  • 27 Instruments not stamped inadmissible except in criminal proceedings
    •  
  • 28 No instrument to be registered etc. unless stamped
    •  
  • 29 Production of instruments as evidence
    •  
  • 30 Secondary evidence
    •  
  • 31 Stamped instruments as evidence
    •  
  • 31B Payment of duty on statements in absence of dutiable instrument
    •  
  • 31C Preparation of dutiable statement about voluntary transfers under the Financial Sector (Transfers of Business) Act 1999 of the Commonwealth
    •  
  • 33 Valuation of land or other property
    •  
  • 34 Duplicates and counterparts
    •  
  • 35 Unlodged transfers -- independent person’s obligations
    •  
  • 36 Mode of calculating ad valorem duty in certain cases
    •  
  • 38 Instruments held in escrow
    •  
  • 39 Determining whether securities are situated in Western Australia
    •  
  • 40 Valuing a marketable security or right in respect of shares

PART IIIB -- Conveyances and transfers  

  • 63 Terms used in this Part
    •  
  • 63AA Registered unit trust schemes
    •  
  • 63AB Criteria for registration of a unit trust scheme
    •  
  • 63AC Interim registration
    •  
  • 63AD Cancellation of registration or interim registration
    •  
  • 63ADA Registration of private unit trust scheme as provisional public trust
    •  
  • 63ADB Cancellation of registration of provisional public trust
    •  
  • 63AE Dutiable statement about disqualifying event and subsequent transfers or dispositions
    •  
  • 63AF Duty chargeable on the dutiable statement
    •  
  • 63AG When unit trust scheme becomes private unit trust scheme
    •  
  • 63AH Liability for duty on aggregated dispositions
    •  
  • 63AI Interstate security duty
    •  
  • 63AJ Dutiable statement to be lodged
    •  
  • 63A Duty on certain decrees and orders
    •  
  • 64 How ad valorem duty to be calculated in respect of stock and securities
    •  
  • 65 How ad valorem duty to be calculated in respect of securities and periodical payments
    •  
  • 66 How conveyances in consideration of a debt or subject to future payment etc. to be charged
    •  
  • 67 Duty where conveyance is partly in consideration of improvements made or to be made on property
    •  
  • 69 Conveyance duty in cases where conveyance made at request or by direction of intermediary
    •  
  • 70 Certain transfers of chattels dutiable
    •  
  • 71 Duty charged for 2 or more instruments of conveyance
    •  
  • 72 Transfer or assignment of mortgages for value
    •  
  • 73 As to conveyances on any occasion except sale or mortgage
    •  
  • 73A Conveyance subject to an option
    •  
  • 73AA Duty on conveyance not passing a beneficial interest
    •  
  • 73AB Duty on conveyance to correct error
    •  
  • 73B Conveyance agreement subject to unilateral determination
    •  
  • 73C Option to purchase with right to renew
    •  
  • 73CA Effect of Duties Act 2008 on sections 73D, 73DAA, 73DE and 73E
    •   73D. Disposition of units in unit trust schemes  
  • 73DAA Dutiable statement required if transfer or instrument not lodged
    •  
  • 73DA Holdings of majority interest unit trustee
    •  
  • 73DB Terms used in sections 73DC, 73DD and 73DE
    •   73DC. Acquisition of majority interest or further interest in pooled investment trust  
  • 73DD Meaning of “majority interest” and “further interest”
    •  
  • 73DE Dutiable statement to be lodged
    •  
  • 73E Disposition of shares in discretionary trustee companies
    •  
  • 73F Acquisition of a licence to carry on a business activity
    •  
  • 73G Farm-in agreements relating to mining tenements
    •  
  • 74 Certain contracts to be chargeable as conveyances on sale
    •  
  • 74A Duty chargeable on certain conveyances of corporation property
    •  
  • 74B Transactions involving a call option and a put option
    •  
  • 74C Acquisition of certain business assets
    •  
  • 75 Duty chargeable on conveyance for less than full consideration
    •  
  • 75A Power to exempt instruments made for charitable or similar purposes
    •  
  • 75AB Power to exempt instruments made in respect of certain funds or schemes
    •  
  • 75ABA Power to exempt transfers by bankruptcy trustee to bankrupt
    •  
  • 75AC Exchange of property
    •  
  • 75AD Duty chargeable on partition of property
    •  
  • 75AE Concessional rates for certain residential or business property
    •  
  • 75AF Computation of duty for 2 or more instruments
    •  
  • 75AG Reduction of duty or refund for first home owner
    •  
  • 75AH Further transfer to person who was first home owner
    •  
  • 75C Power to exempt for certain conveyances between spouses
    •  
  • 75CA Refund where contingent consideration is not paid

PART IIIBAA -- Certain transfers of farming property  

  • 75D Terms used in this Part
    •  
  • 75E Application of this Part
    •  
  • 75F Power to exempt for farming property
    •  
  • 75G Partial exemption of duty
    •  
  • 75H Application for exemption
    •  
  • 75HA Subsequent liability for duty in certain circumstances
    •  
  • 75I Part IIIBA companies

PART IIIBAAA -- Exemptions for corporate reconstructions  

  • 75J Terms used in this Part
    •  
  • 75JAA When a body corporate is dormant
    •  
  • 75JA Corporate reconstructions: exemptions
    •  
  • 75JB Corporate reorganisations: exemption from duty on conveyances between associated bodies corporate
    •  
  • 75JBA Operation of claw-back: application for pre-determination in certain cases
    •  
  • 75JC Corporate reorganisations: application for pre-determination
    •  
  • 75JD Corporate reorganisations: application for exemption
    •  
  • 75JDA Exemption may be withheld in certain cases
    •  
  • 75JE Claw-back (instruments)
    •  
  • 75JF Claw-back (Part IIIBA statements)
    •  
  • 75JG Offences and recovery of duty etc.
    •  
  • 75JH Revoking an exemption

PART IIIBA -- Duty on change of control of certain land-owning corporations

Division 1 -- Provisions applicable to this Part  

  • 75K Effect of Duties Act 2008 on this Part
    •  
  • 76 Terms used in this Part
    •  
  • 76A Relevant acquisitions by trustees
    •  
  • 76AA Assessment in the absence of a dutiable statement
    •  
  • 76AB Request that Commissioner determine whether dutiable statement is required to be lodged

Division 2 -- Companies taken to be registered in Western Australia  

  • 76AG Preparation of dutiable statement
    •  
  • 76AH Statement chargeable with duty
    •  
  • 76AI Companies to which this Division applies
    •  
  • 76AJ Meaning of “relevant acquisition”
    •  
  • 76AK Meaning of “interest”, “majority interest” and “further interest”
    •  
  • 76AL How dutiable value is determined
    •  
  • 76AM Liability for duty

Division 3 -- Corporations incorporated, or taken to be registered, outside Western Australia, and certain other companies not within Division  

  • 76AN Preparation of dutiable statement
    •  
  • 76AO Statement chargeable with duty
    •  
  • 76AP Corporations to which this Division applies
    •  
  • 76AQ Meaning of “relevant acquisition”
    •  
  • 76AR Meaning of “interest”, “majority interest” and “further interest”
    •  
  • 76AS How dutiable value is determined

Division 3a -- Listed companies taken to be registered in Western Australia  

  • 76AT Preparation of dutiable statement
    •  
  • 76ATA Statement chargeable with duty
    •  
  • 76ATB Meaning of “listed land-holder WA company”
    •  
  • 76ATC Meaning of “relevant acquisition”
    •  
  • 76ATD Meaning of “interest”, “controlling interest” and “additional interest”
    •  
  • 76ATE How dutiable value is determined
    •  
  • 76ATF Liability for duty

Division 3b -- Listed corporations incorporated, or taken to be registered, outside Western Australia, and certain other companies not within Division 3a  

  • 76ATG Preparation of dutiable statement
    •  
  • 76ATH Statement chargeable with duty
    •  
  • 76ATI Meaning of “listed land-holder corporation”
    •  
  • 76ATJ Meaning of “relevant acquisition”
    •  
  • 76ATK Meaning of “interest”, “controlling interest” and “additional interest”
    •  
  • 76ATL How dutiable value is determined

Division 4 -- Reassessment of liability for duty  

  • 76AU Reassessment where deeming provision applied

Division 5 -- Avoidance of duty  

  • 76AV Commissioner may determine that an obligation to lodge a statement has been avoided
    •  
  • 76AW Liability to pay duty that has been avoided
    •  
  • 76AX Reasons for determination that duty has been avoided

PART IIIC -- Vehicle licences  

  • 76AY Effect of Duties Act 2008 on this PART
    •  
  • 76B Terms used in this Part
    •  
  • 76C Non-beneficial change of ownership
    •  
  • 76D Duty on the grant or transfer of a vehicle licence
    •  
  • 76E Determination of value and assessment of duty
    •  
  • 76F Payment of duty
    •  
  • 76G Applicant’s statement of value in application
    •  
  • 76H Seller’s obligation to notify purchase price
    •  
  • 76I Use of dealer registered vehicle for other purposes
    •  
  • 76J Use of specialised equipment on another vehicle
    •  
  • 76K Failure to apply for transfer of licence
    •  
  • 76L Powers of Director General and Commissioner
    •  
  • 76M Duty to be remitted to Commissioner
    •  
  • 76N Records

PART IIID -- Leases  

  • 77 Agreement for any lease to be charged as a lease
    •  
  • 77A Offer to lease
    •  
  • 78 Leases: how to be charged in respect of produce etc.
    •  
  • 79 Directions as to duty in certain cases
    •  
  • 80A Power to exempt instruments made for charitable or similar purposes

PART IIIE -- Mortgage duty

Division 1 -- Interpretation for this Part  

  • 81 M, MC Terms used in this Part
    •  
  • 82 Meaning of “mortgage”
    •  
  • 83 Meaning of “advance”
    •  
  • 84 Meaning of “loan”
    •  
  • 85 Meaning of “home mortgage”

Division 2 -- Liability for mortgage duty  

  • 85A Mortgage duty abolished from 1 July 2008
    •  
  • 86 Assessing mortgage duty
    •  
  • 86A Exemption -- refinancing home loans
    •  
  • 86B Exemption -- refinancing small business loans
    •  
  • 87 Liability dates
    •  
  • 88 Stamping before advance

Division 3 -- Amount secured by a mortgage  

  • 89 The secured amount
    •  
  • 90 Contingent liabilities
    •  
  • 91 Mortgage over property partly outside WA
    •  
  • 91A Mortgage packages
    •  
  • 91B Collateral mortgages
    •  
  • 91C Extent to which mortgage can be enforced
    •  
  • 91D Use of stamped and collateral mortgages as security
    •  
  • 91E Multi-jurisdictional statement
    •  
  • 91F Exemptions for charitable or public purposes

PART IIIF -- Insurance

Division 1 -- Interpretation in Part IIIF and connection to the State  

  • 91G Effect of Duties Act 2008 on this Part
    •  
  • 92 Terms used in this Part
    •  
  • 92A Meaning of “general insurance” and connection to the State
    •  
  • 92B Additional insurance -- life riders
    •  
  • 92C Payment of premiums

Division 2 -- Registration of insurers  

  • 93 Insurers to be registered
    •  
  • 93A Registration of insurers
    •  
  • 93B Cancelling registration of insurers

Division 3 -- Duty payable by insurers  

  • 94 Lodging returns and paying duty
    •  
  • 94A Calculating the amount of duty payable on a return
    •  
  • 94B Return period of an insurer

Division 4 -- Duty payable by insured persons  

  • 95 Meaning of “Division 4 insurer”
    •  
  • 95A Insured person to lodge statement and pay duty
    •  
  • 95B Insurer and intermediary to notify Commissioner of contracts of insurance

Division 5 -- General provisions  

  • 96 Apportionment of premiums and instalments
    •  
  • 96A Refunds
    •  
  • 96B Records

PART IVB -- Hire of goods

Division 1A -- Abolition of duty  

  • 112 Hire of goods duty abolished from 1 January 2007

Division 1 -- Interpretation in PART IVB  

  • 112I Meaning of “commercial hire business”
    •  
  • 112IA Meaning of “goods”
    •  
  • 112IB Meaning of “hire of goods”
    •  
  • 112IC Meaning of “State hire of goods”
    •  
  • 112ID Meaning of “equipment financing arrangement” and “hire purchase agreement”
    •  
  • 112IE Meaning of “hiring charges”
    •  
  • 112IF Terms used in this Part

Division 2 -- Registration of commercial hire businesses  

  • 112J Commercial hire businesses to be registered
    •  
  • 112JA Registration of commercial hire businesses
    •  
  • 112JB Cancelling registration of commercial hire businesses

Division 3 -- Connection to the State  

  • 112K Connection to the State -- hire of goods and persons to which this Part applies

Division 4 -- Commercial hire businesses  

  • 112L Lodging returns and paying duty
    •  
  • 112LA Calculating the assessable amount for a return period
    •  
  • 112LB Calculating the amount of duty payable on a return
    •  
  • 112LC Return period for a commercial hire business
    •  
  • 112LD Annual reconciliation

Division 5 -- Persons other than commercial hire businesses  

  • 112M Statement of transaction
    •  
  • 112MA Lodging statements and paying duty
    •  
  • 112MB Method of calculating total hiring charges if they are not readily ascertainable

Division 6 -- General provisions  

  • 112N Credit for duty paid in another Australian jurisdiction
    •  
  • 112NA Splitting or redirecting hiring charges -- anti-avoidance provision
    •  
  • 112NB Ascertainment and disclosure of place of use of goods
    •  
  • 112NC Records

PART IVC -- Exemptions in relation to aged or disabled persons  

  • 112Q Certain residential agreements with charitable bodies exempt
    •  
  • 112R Certain aged care agreements exempt
    •  
  • 112S Instruments not required to be lodged

PART IVD -- Maintenance agreements and orders  

  • 112UA Terms used in this Part
    •  
  • 112UB Application of Part IVD
    •  
  • 112UC Duty on maintenance agreements and orders
    •  
  • 112UD Duty on conveyance or transfer under maintenance agreement or order

PART IVE -- Managed investment schemes  

  • 112UE Duty on certain instruments for the purpose of managed investment schemes

PART V -- Miscellaneous  

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