Western Australian Consolidated Acts Western Australian Consolidated Acts (1) In proceedings in
any court of civil judicature or before any arbitrator or referee, secondary
evidence of —
(a) an
instrument may, if the instrument is one which may then legally be stamped, be
admitted, saving all just exceptions on other grounds, notwithstanding that
the instrument is chargeable with duty and has not been stamped, if the duty
and any penalty tax payable in respect of the instrument are paid to an
officer of that court or to the arbitrator or referee, as the case requires;
or
(b) a
document referred to in section 27(2) (other than a document relating to
a disposition to which section 73DAA(1) applies) may be admitted, saving
all just exceptions on other grounds, on production to an officer of that
court or to the arbitrator or referee of a dutiable statement lodged under
section 31B, 31C or 77A and payment to him of the amount of duty and of
any penalty tax payable in respect of the dutiable statement.
(2) On receiving
payment under subsection (1) the officer of the court, arbitrator or
referee is to deliver the instrument or dutiable statement to the Commissioner
together with the duty and any penalty tax paid in respect of the instrument
or dutiable statement.
(3) 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.
(4) Section 23(3)
of the Taxation Administration Act 2003 does not apply to an assessment
notice referred to in subsection (3).
[Section 30 inserted by No. 98 of 1986
s. 9; amended by No. 33 of 1987 s. 12; No. 36 of 2001
s. 17; No. 2 of 2003 s. 17; No. 66 of 2003 s. 12.]