Western Australian Current Acts

DUTIES ACT 2008 - SECT 277

277 .         Business licences not to be registered etc. unless duty endorsed or instrument lodged

        (1)         In this section —

        relevant licence means —

            (a)         a business licence (as defined in section 79) that is issued, granted or given under a law of Western Australia; or

            (b)         a fixed infrastructure statutory licence that is issued, granted or given under a law of Western Australia.

        (2)         If a relevant licence is the subject of a dutiable transaction, a person must not —

            (a)         give effect to, receive, accept, approve or recognise the dutiable transaction under a written law; or

            (b)         register or record —

                  (i)         the dutiable transaction; or

                  (ii)         a transaction record for the dutiable transaction,

                in any register of relevant licences,

                unless the dutiable transaction is duty endorsed or an instrument that effects the dutiable transaction has been lodged for duty endorsement in accordance with section 23.

        Penalty: a fine of $20 000.

        (3)         It is a defence to a charge of an offence under subsection (2) to prove that the accused person did not know and could not reasonably have been expected to have known that —

            (a)         the relevant licence was the subject of a dutiable transaction; or

            (b)         the transaction was not duty endorsed; or

            (c)         an instrument that effects the transaction had not been lodged for duty endorsement.

        [Section 277 amended: No. 12 of 2019 s. 129.]