Western Australian Consolidated Acts Western Australian Consolidated Acts (1) When —
(a) duty
is paid on an instrument;
(b)
penalty tax or any other amount payable under a stamp Act in respect of an
instrument is paid;
(c) the
payment of duty payable on, or penalty tax or any other amount payable under a
stamp Act in respect of, an instrument is waived;
(d) the
Commissioner assesses an instrument as being not chargeable with duty;
(e) the
Commissioner exempts an instrument from duty; or
(f) the
Commissioner allows a reduction of the duty payable on an instrument,
then the Commissioner
must —
(g)
endorse the instrument accordingly; or
(h) if
the instrument is dealt with under a special tax return
arrangement — issue a stamp duty certificate in accordance with the
arrangement.
(2) An endorsement
under subsection (1) must be made in a prescribed manner.
(3) An instrument is
taken to be endorsed in accordance with subsection (1) if the
Commissioner endorses, in a prescribed manner, a copy or memorandum of the
instrument under section 20 of the Taxation Administration Act 2003
.
(3a) An instrument is
taken to be endorsed in accordance with subsection (1) if the
Commissioner endorses it under section 31B(15), 63A(2), 72(4), 74(4),
77(2) or 77A(11).
(4) The grant or
transfer of a licence (as defined in section 76B) is taken to be endorsed
in accordance with subsection (1) when it is granted or transferred.
(5) An endorsement of
an instrument, or on a copy or memorandum of an instrument, in a prescribed
manner is prima facie evidence of the matters noted in the endorsement.
(6) The Commissioner
may, at the request of a party to an instrument specified in the Third
Schedule, endorse the instrument as exempt from duty.
(7) In this Act, a
reference to endorsing an instrument is to be read as including a reference to
issuing a stamp duty certificate in relation to the instrument under
subsection (1)(h).
[Section 17C inserted by No. 2 of 2003
s. 9; amended by No. 66 of 2003 s. 8; No. 12 of 2004
s. 23.]