Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Except as
otherwise provided by a stamp Act no instrument chargeable with duty and
executed in Western Australia, or relating, wheresoever executed, to any
property situate or deemed to be situate or to any matter or thing done or to
be done in Western Australia, shall, except in criminal proceedings, be
pleaded or given in evidence or admitted to be good, useful, or available in
law or equity, unless it is stamped in accordance with the law in force at the
time when it was first executed.
(2) Any document
executed in Western Australia, or relating, wheresoever executed, to any
property situate or to any matter or thing done or to be done in Western
Australia, which —
(a)
affords any evidence of —
(i)
an acquisition to which section 31B applies;
(ii)
a transfer to which section 31C applies;
(iii)
a disposition to which section 73DAA(1) applies; or
(iv)
a transaction referred to in section 77A(1);
and
(b) is a
document —
(i)
relating to an acquisition, transaction, disposition or
transfer for which a dutiable statement is required to be lodged under
section 31B, 31C, 73DAA(1) or 77A; but
(ii)
which is not itself chargeable with duty,
shall not, except in
criminal proceedings, be pleaded or given in evidence or admitted to be good,
useful, or available in law or equity, unless a dutiable statement has been
lodged under section 31B, 31C, 73DAA(1) or 77A in respect of the
acquisition, transaction, disposition or transfer to which that document
relates and the duty with which the dutiable statement is chargeable has been
paid.
(3) Sections 29
and 30 and this section do not apply to an instrument or a document relating
to an acquisition, transaction or transfer for which a dutiable statement is
required to be lodged under section 31B, 31C or 77A, and this section
does not apply to an instrument or a document relating to a disposition for
which a dutiable statement is required to be lodged under
section 73DAA(1), where the instrument or document is pleaded in a
pleading filed in any court, or tendered as evidence in any court, on behalf
of a party (not being a person who is liable to pay the duty in respect of the
instrument or dutiable statement, as the case requires) —
(a) in
the case where the instrument or document is pleaded, if before the pleading
is filed in the court, the person —
(i)
has informed the Commissioner of the name of the person
liable to pay the duty in respect of the instrument or dutiable statement; and
(ii)
has lodged —
(I) the instrument or a copy of the
instrument; or
(II) the document or a
copy of the document,
as the case requires,
with the Commissioner;
and
(b) in
the case where the instrument or document is tendered, if the court is
satisfied that the person —
(i)
has informed, or will in accordance with arrangements
approved by the court, inform the Commissioner of the name of the person
liable to pay the duty in respect of the instrument or dutiable statement; and
(ii)
has lodged, or will in accordance with arrangements
approved by the court, lodge —
(I) the instrument or a copy of the
instrument; or
(II) the document or a
copy of the document,
as the case requires,
with the Commissioner.
[Section 27 amended by No. 67 of 1966
s. 3; No. 102 of 1970 s. 4; No. 98 of 1986 s. 6;
No. 33 of 1987 s. 9; No. 41 of 1989 s. 8; No. 39 of
1994 s. 18; No. 41 of 1995 s. 4(1); No. 20 of 1996
s. 19; No. 13 of 1997 s. 36(1); No. 22 of 1998 s. 31;
No. 36 of 2001 s. 14; No. 2 of 2003 s. 14; No. 66 of
2003 s. 9; No. 11 of 2005 s. 7.]