Western Australian Consolidated Acts Western Australian Consolidated Acts (1) A person who is,
or may be, liable to pay duty on an instrument except a mortgage must lodge
the instrument with the Commissioner within 2 months after the date on
which the instrument was first executed.
Penalty: $5 000.
(1a) The person who
is, or may be, liable to pay duty on a mortgage must lodge the mortgage with
the Commissioner each time a liability arises under section 87, and must
lodge it within 2 months after the respective liability date as defined
in section 81.
(2)
Subsection (1) does not apply in a particular case if a provision of a
stamp Act specifies that in that particular case the instrument must be lodged
at or within a different time or period.
[Section 17B inserted by No. 2 of 2003
s. 9; amended by No. 66 of 2003 s. 7; No. 12 of 2004
s. 22.]