Stamp Act 1921 (WA)

Western Australia

Western Australia

Stamp Act 1921

An Act to amend and consolidate the law relating to stamp duties upon instruments and to impose certain stamp duties, and for other relative purposes.

This Act may be cited as the Stamp Act 1921, and shall come into operation on a day to be fixed by proclamation.

[2.1M Modification, to insert section 2, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 38 and endnote 1M.]

[2.1MC Modification, to insert section 2, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 40 and endnote 1MC.]

• (1)

  This Act expires on a day fixed by proclamation.

• (2)

  A proclamation is not to be made under subsection (1) unless, after 1 July 2008, the Commissioner has given the Minister a certificate signed by the Commissioner stating that the operation of this Act is no longer necessary.

[Section 2 inserted: No. 12 of 2008 s. 4.]

[2A, 3. Deleted: No. 2 of 2003 s. 4.]

• (1aa)

  The Taxation Administration Act 2003 is to be read with this Act as if they formed a single Act.

• (1ab)

  The Glossary at the end of the Taxation Administration Act 2003 defines or affects the meaning of some of the words and expressions used in this Act and also affects the operation of other provisions.

• (1)

  In this Act, except so far as the context otherwise requires —

corporation has the same definition as in section 9 of the Corporations Act;

Corporations Act means the Corporations Act 2001 of the Commonwealth;

de facto partner of 2 years, in relation to a person, means a person who is living in a de facto relationship with the person and has lived on that basis with the person for at least 2 years;

de facto partners of 2 years means 2 de facto partners of 2 years who are living in a de facto relationship with each other;

director has the same definition as in section 9 of the Corporations Act;

dutiable statement means a statement required to be lodged under section 31B, 31C, 63AE, 63AJ, 73DAA(1), 73DE, 75HA, 76AG, 76AN, 76AT, 76ATG, 77A, or 92A;

duty means duty payable under this Act;

dwellinghouse includes flat, apartment or other residential unit;

eligible conditional contract has the definition it is given in section 6;

endorse has a meaning affected by section 17C(7);

farming land conditional contract has the definition it is given in section 9;

financial institution means —

• (a)

  an institution that is a “financial institution” for the purposes of the Cheques Act 1986 of the Commonwealth; or

• (b)

  any…