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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia Business Tax Review (Taxing) Bill (No. 2) 2003 CONTENTS 1. Short title 1 2. Commencement 2 3. The Act amended 2 4. Second Schedule amended 2 207--1 page i Western Australia LEGISLATIVE ASSEMBLY Business Tax Review (Taxing) Bill (No. 2) 2003 A Bill for An Act to amend the Stamp Act 1921 and for related purposes. The Parliament of Western Australia enacts as follows: 1. Short title This Act may be cited as the Business Tax Review (Taxing) Act (No. 2) 2003. page 1 Business Tax Review (Taxing) Bill (No. 2) 2003 s. 2 2. Commencement (1) This Act comes into operation on a day fixed by proclamation. (2) Different days may be fixed under subsection (1) for different provisions. 5 3. The Act amended The amendments in this Act are to the Stamp Act 1921*. [* Reprinted as at 3 August 2001. For subsequent amendments see Western Australian Legislation Information Tables for 2002, Table 1, p. 368 and 10 Act No. 21 of 2003.] 4. Second Schedule amended (1) The amendments in this section are to the Second Schedule. (2) Item 13 is amended as follows: (a) by deleting the heading and subitems (1), (1a) and (2) 15 and inserting instead -- " MORTGAGES (INCLUDING HOME MORTGAGES) (1) If no advance has been made under the mortgage ................................................. $20.00 Mortgagor (2) For the amount secured by a mortgage other than a home mortgage ......................... $20.00 for any amount Mortgagor up to and including $5 000, plus $0.40 for each additional $100 and every fractional part of $100 page 2 Business Tax Review (Taxing) Bill (No. 2) 2003 s. 4 (2a) For the amount secured by a home mortgage where the whole of the secured amount is used for the mortgagor's dwellinghouse as provided in section 85(2) $20.00 for any amount Mortgagor up to and including $8 000 plus $0.25 for each additional $100 and every fractional part of $100 (2b) For the amount secured by a home mortgage where only part of the secured amount is used for the mortgagor's dwellinghouse as provided in section 85(2) ................................................. $20.00 for any amount Mortgagor up to and including $8 000 plus $0.25 for each additional $100 and every fractional part of $100 that is used for the mortgagor's dwellinghouse, plus $0.40 for each $100 and every fractional part of $100 that is not used for the mortgagor's dwellinghouse "; (b) by deleting item 13(3)(c). (3) Item 18 is deleted and the following item is inserted instead -- " 18. HIRE OF GOODS (1) A return under section 112L ..................... See section 112LB The commercial hire business (2) A statement under section 112M .............. See section 112MA The hirer of the goods 5 ".
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