Western Australian Consolidated Acts Western Australian Consolidated Acts (1) From and after the
commencement of this Act 1 and subject to this section, the duties to be
charged for the use of the Crown on or in respect of the instruments specified
in the Second Schedule shall be the duties specified opposite to those
instruments in that Schedule, which duties shall be in substitution for the
duties chargeable under the enactments repealed by this Act.
(2) The duties
specified in the Second Schedule shall be subject to the exemptions specified
in the Third Schedule or otherwise by or under this Act and in any other Act
for the time being in force.
(3) Where an
instrument which relates to property situate in, or deemed to be situate in,
Western Australia or to any matter or thing done or to be done in Western
Australia —
(a) is
executed in Western Australia and held in some place outside Western
Australia; or
(b) is
executed in some place outside Western Australia and held in that place or
another place outside Western Australia,
the provisions of a
stamp Act shall extend and apply to the instrument, notwithstanding that the
instrument is not in Western Australia, in all respects as if the instrument
were executed and held in Western Australia.
(4) Despite anything
else in this Part or in the Second Schedule, duty is not chargeable on a
general conditional contract if the contract is not required to be lodged with
the Commissioner because of the operation of section 17BA(4).
(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 or 19 of the Second
Schedule; and
(b)
first executed on or after 1 July 2008,
unless it is a
continuing instrument.
(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 instrument.
(7) In
subsection (5) —
continuing instrument means —
(a) an
instrument of conveyance or transfer that replaces another instrument for the
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 —
(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 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 2008
would apply to the conveyance or transfer.
[Section 16 amended by No. 21 of 1961
s. 2; No. 3 of 1971 s. 2; No. 37 of 1979 s. 14;
No. 112 of 1982 s. 3; No. 98 of 1986 s. 4; No. 33 of
1987 s. 6; No. 41 of 1989 s. 7; No. 2 of 2003 s. 8;
No. 12 of 2004 s. 16; No. 12 of 2008 s. 5.]