Stamp Act Amendment Act 1971 (WA)

WESTERN AUSTRALIA.

STAMP.

No. 3 of 1971.

AN ACT to amend the Stamp Act, 1921-1970.

[Assented to 13th September, 1971.]

BE it enacted by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

Short title

1. (1) This Act may be cited as the Stamp Act and citation.

Amendment Act, 1971.

(2) In this Act the Stamp Act, 1921-1970, is	Approved for
reprint 27th

referred to as the principal Act.

August, 1968and amended

by Acts Nos.

59 of 1968,

(3) The principal Act as amended by this Act 113 of 1969 and 21 and

may be cited as the Stamp Act, 1921-1971. 102 of 1970.

No. 3.] Stamp. [1971.

Amendment

to s. 16.	2. Section 16 of the principal Act is amended
(Charge of
duties on

instruments.) (a) by substituting for the passage "(1) Sub- ject to subsection (2) of this section, from" in lines one and two of subsection (1) the word "From" ; and

(b) by repealing subsection (2).

Amendment

to s. 32.	3. Section 32 of the principal Act is amended
(Appeal from
assessment

of duty.) (a) by repealing and re-enacting paragraph

(a) of subsection (1) as follows

(a) within forty-two days after the date of the assessment or within such longer period after that date as the Commissioner may by instrument in writing allow, forward to the Commissioner a statement of the grounds of his objection to the assessment; ;

(b)

by repealing and re-enacting paragraph

(b) of subsection (1) as follows

(b) within forty-two days after the date of the assessment or within such longer period after that date as the Supreme Court may allow, appeal to the Supreme Court. ;

(c) by repealing and re-enacting subsection (3) as follows

(3) If upon the confirmation or modi- fication by the Commissioner of the assessment of duty, the person who forwarded the statement of objection against the assessment remains dissatis- fied therewith, he may, within forty-two days after the confirmation or modifica- tion is communicated to him or within such longer period thereafter as the Supreme Court may allow, appeal to the Supreme Court. ; and

1971.] Stamp. [No. 3.

(d) by adding after the word "section" being the last word in subsection (9) the words "and on an application for an extension of time to lodge such an appeal".

4. Paragraph (d) of subsection (6) of section tangent

112P of the principal Act is amended by adding lickggi:rdi-

after the passage "State;" in line six the word =red

" and".