Western Australian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

DUTIES ACT 2008 - SECT 23

23 .         Instrument or statement for dutiable transaction, duty to lodge

        (1)         Subject to subsection (2), the person liable to pay duty on a dutiable transaction must lodge —

            (a)         if the transaction is effected by an instrument in hard copy form — that instrument and if there is more than one such instrument, each of them; or

            (b)         if the transaction is not effected by an instrument in hard copy form — an instrument in hard copy form that evidences the transaction and if there is more than one instrument, each of them, or a transfer duty statement for the transaction,

                within 2 months after the day on which liability for duty on the transaction arises.

        Penalty: a fine of $5 000.

        (2)         A person is not required to lodge an instrument in respect of a general conditional agreement in respect of which liability for duty does not arise under section 19(2).

        (3)         If a transaction is effected by an electronic conveyancing instrument, the person liable to pay duty on the transaction is to be taken to have complied with subsection (1) when the instrument is digitally signed.

        [Section 23 amended: No. 17 of 2010 s. 6; No. 2 of 2014 s. 52.]



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback