Western Australian Current Acts

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DUTIES ACT 2008 - SECT 223

223 .         Some insured persons to lodge statements

        (1)         A person liable to pay duty on a premium under section 213(b) (an insured person ) must lodge a statement in the approved form on or before the 21 st day after the end of the month, or each month, in which the person paid the premium, or an instalment of the premium.

        (2)         A person that does not lodge a statement in accordance with subsection (1) commits an offence.

        Penalty: a fine of $5 000.

        (3)         If a document contains all the information required in a statement referred to in subsection (1), the document may be lodged instead of the statement and, if it is, the person does not commit an offence under subsection (2).



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