Western Australian Consolidated Acts

STAMP ACT 1921 - SECT 29

29 .         Production of instruments as evidence

        (1)         Upon production of an instrument chargeable with any duty or a document referred to in section 27(2) (other than a document relating to a disposition to which section 73DAA(1) applies) as evidence in any court of civil judicature, or before any arbitrator or referee, notice shall be taken by the court, arbitrator or referee of whether, and to what amount, the instrument has been stamped or of any failure to comply with section 31B(1), 31C(1) or 77A(1) in respect of the acquisition, transaction or transfer to which that document relates, or to pay the duty with which the dutiable statement required to be lodged under section 31B, 31C or 77A in respect of that acquisition, transaction or transfer is chargeable, as the case requires.

        (2)         If an instrument referred to in subsection (1) is one which may legally be stamped at the time of production, it may, on payment to an officer of the relevant court or to the arbitrator or referee concerned of the amount of unpaid duty and of any penalty tax payable in respect of the instrument, be received in evidence, saving all just exceptions on other grounds.

        (2a)         If a document referred to in subsection (1) relates to an acquisition, transaction or transfer in respect of which a dutiable statement is required to be lodged under section 31B, 31C or 77A and either the dutiable statement has not been lodged or the duty with which the dutiable statement is chargeable has not been paid, the document may, on production to an officer of the relevant court or to the arbitrator or referee concerned of the dutiable statement and payment to him of the amount of duty and of any penalty tax payable in respect of the dutiable statement, be received in evidence, saving all just exceptions on other grounds.

        (3)         On receiving payment under subsection (2) or (2a) the officer of the court, arbitrator or referee concerned shall forthwith transmit to the Commissioner the instrument or dutiable statement concerned, together with the duty and any penalty tax paid in respect of the instrument or dutiable statement.

        (4)         On receiving the instrument or dutiable statement the Commissioner is to make an assessment of the duty payable on it, issue an assessment notice, stamp the instrument or dutiable statement and return it to the officer of the court, arbitrator or referee with the assessment notice.

        (5)         Section 23(3) of the Taxation Administration Act 2003 does not apply to an assessment notice referred to in subsection (4).

        [Section 29 amended by No. 9 of 1974 s. 10; No. 37 of 1979 s. 23; No. 98 of 1986 s. 8; No. 33 of 1987 s. 11; No. 57 of 1997 s. 113(1); No. 36 of 2001 s. 16; No. 2 of 2003 s. 16; No. 66 of 2003 s. 11.]