Western Australian Consolidated Acts

STAMP ACT 1921 - SECT 4A

4A .         Treatment of amounts payable for GST

        (1)         In ascertaining the value of anything or the consideration for anything, there is to be no discount for the amount of GST (if any) payable on the supply of that thing.

        (2)         A reference in Part IIIC to purchase price means the purchase price without any discount for the amount of GST (if any) payable on the supply of the vehicle.

        [Section 4A inserted by No. 53 of 1999 s. 33; amended by No. 2 of 2003 s. 6; No. 66 of 2003 s. 5.]

[ 5.         Deleted by No. 2 of 2003 s. 7.]

        [Heading inserted by No. 12 of 2004 s. 15.]