Western Australian Consolidated Acts Western Australian Consolidated Acts (1) The person liable
to pay duty on an instrument is —
(a) if a
person is specified in the Second Schedule as the person liable to pay the
duty on the instrument — that person;
(b) if
another person is expressly liable under any other provision of a stamp Act to
pay the duty — that other person;
(c) if
the instrument is a dutiable statement — the person required to
lodge the dutiable statement; or
(d) in
any other case — the party to the instrument by whom or on whose
behalf it is held.
(2) Nothing in this
section is to be taken —
(a) to
exonerate any other person from any liability imposed on the person under a
stamp Act; or
(b) to
exempt any instrument or matter from any duty to which it is liable under a
stamp Act.
(3) A person who is
liable to pay duty is also liable to pay any penalty tax, interest or other
amount payable under a stamp Act in connection with the duty.
[Section 17 inserted by No. 2 of 2003
s. 9; amended by No. 66 of 2003 s. 6.]