Western Australian Consolidated Acts Western Australian Consolidated Acts (1) In this
section —
foreign tax means a tax, duty, fee, levy or charge
under a law of a place outside the State;
relevant act means anything —
(a) that
occurs by operation of this Division; or
(b)
done —
(i)
under this Division; or
(ii)
to give effect to this Division; or
(iii)
for a purpose connected with, or arising out of, giving
effect to this Division,
including a transaction entered into or an
instrument or document of any kind made, executed, lodged or given.
(2) Stamp duty under
the Stamp Act 1921 is not chargeable in relation to a relevant act.
(3) Any foreign tax
payable in relation to a relevant act is to be paid by the Board and charged
to the statutory fund under section 15(2)(c).
(4) The Treasurer or a
person authorised by the Treasurer may, at the request of the Board or a
person who would, but for subsection (2) or (3), be liable to pay
stamp duty or foreign tax in relation to a relevant act, certify in writing
that a specified thing was a relevant act.
(5) For all purposes
and in all proceedings, a certificate under subsection (4) is conclusive
evidence of the matters it certifies, except so far as the contrary is shown.
[Section 64 inserted by No. 25 of 2007
s. 16.]
[Heading inserted by No. 25 of 2007
s. 16.]