Western Australian Consolidated Acts Western Australian Consolidated Acts (1) A person whose
duty it is to receive, register, enrol, enter or record —
(a) any
original instrument or duplicate or counterpart instrument or any copy of an
instrument shall not, if the original instrument is chargeable with duty or is
exempt from duty or would, if it were in Western Australia, be so chargeable
or exempt, receive, register, enrol, enter or record the original instrument,
duplicate or counterpart instrument or copy unless he is satisfied that the
original instrument has been stamped or is exempt from duty or that the
duplicate or counterpart instrument or copy has been stamped under
subsection (3), as the case requires; or
(b) any
document referred to in section 27(2) shall not receive, register, enrol,
enter or record that document unless he is satisfied that 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 that the duty with which the dutiable statement is
chargeable has been paid.
Penalty: $20 000.
(2) A person referred
to in subsection (1) may refer any question concerning the liability to
duty of an original instrument, duplicate or counterpart instrument or copy of
an instrument to the Commissioner for determination.
(3) When an original
instrument has not been stamped and the Commissioner is satisfied that it is
not reasonably practicable to present the original instrument for stamping, he
may, at the request of any person and on payment of the duty which is
chargeable on the original instrument, stamp the duplicate or counterpart or
copy thereof as if it were the original instrument.
(4) If a caveat
relates to an instrument which is liable to duty or a document referred to in
section 27(2) the registrar must reject the caveat unless —
(a) the
instrument or the dutiable statement relating to the document has been
stamped; or
(b) the
registrar is satisfied, on evidence provided by the person lodging the caveat,
that the instrument or the dutiable statement relating to the document, has
been lodged with the Commissioner for assessment.
Penalty: $20 000.
(5) If a caveat
relates to an instrument that is not liable to duty the registrar may reject
it unless when it is lodged it is accompanied by a statutory
declaration —
(a)
stating that the instrument is not liable to duty; and
(b)
setting out why the instrument is not liable to duty (including reference to
any relevant provisions of a stamp Act).
(6) In
subsections (4) and (5) —
caveat means a caveat lodged under —
(a) Part
V of the Transfer of Land Act 1893 ; or
(b) the
Mining Act 1978 ;
registrar means the Registrar of Titles or a
mining registrar within the meaning of the Mining Act 1978 (as the case
requires).
[Section 28 inserted by No. 37 of 1979
s. 22; amended by No. 93 of 1982 s. 4; No. 81 of 1984
s. 9; No. 98 of 1986 s. 7; No. 33 of 1987 s. 10;
No. 41 of 1989 s. 9; No. 36 of 2001 s. 15; No. 2 of
2003 s. 15; No. 66 of 2003 s. 10.]