Western Australian Consolidated Acts

STAMP ACT 1921 - SECT 36

36 .         Mode of calculating ad valorem duty in certain cases

                Where an instrument is chargeable with ad valorem duty in respect of —

            (a)         any money in any currency other than the currency of Australia; or

            (b)         any marketable security or right in respect of shares,

                the duty shall be calculated on the value of the money in the currency of Australia according to the current rate of exchange in Western Australia on the date of the instrument, or of the marketable security or right in respect of shares according to the average price thereof on that date.

        [Section 36 amended by No. 93 of 1966 s. 5; No. 37 of 1979 s. 27; No. 2 of 2003 s. 23.]

[ 37.         Deleted by No. 2 of 2003 s. 24.]