Stamp Act Amendment Act 1979 (WA)

WESTERN AUSTRALIA.

STAMP.

No. 37 of 1979.

AN ACT to amend the Stamp Act, 1921-1977.

[Assented to 18th October, 1979.]

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:—

1. (1) This Act may be cited as the Stamp Act short title

Amendment Act, 1979.	citation.
Reprinted as

(2) referred to as the principal Act.

In this Act the Stamp Act, 1921-1977, is

approved for

reprint 20thFebruary,

1976, and

amended by

Acts Nos. 96

(3) The principal Act as amended by this Act may be cited as the Stamp Act, 1921-1979.	of 1976 and
63 of 1977.

No. 37.]

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[1979.

Commence-

ment.	2. (1) Subject to subsection (2) of this section, the provisions of this Act shall come into operation on a date to be fixed by proclamation.
(2) The provisions of sections 1, 2, 42 and 61 of this Act shall come into operation on the day on which this Act receives the Royal assent.
Section 2
repealed.	3. Section 2 of the principal Act is repealed.
Section 4
repealed	4. Section 4 of the principal Act is repealed and the
and
substituted.	following section is substituted-
Definitions.

4. (1) In this Act, except so far as the context

otherwise requires

"adhesive coupon" means an adhesive coupon in the prescribed form made out and affixed by the Commissioner or any prescribed person to denote the payment of any duty, fine or fee;

"adhesive stamp" means an adhesive stamp in the prescribed form, but does not include an adhesive coupon;

"Commissioner" means the person holding the office of Commissioner of State Taxation under the Public Service Act, 1978;

"die" means any plate, type, machine, tool or implement whatever used for expressing or denoting any duty or the fact that any duty, fine or fee has been paid or that an instru- ment is duly stamped or is not chargeable with any duty and includes any part of any such plate, type, machine, tool or imple- ment;

"duty" means the stamp duty for the time being chargeable by law;

"executed" and "execution", with reference to instruments not under seal, mean "signed" and "signature";

1979.]

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"instrument" includes every document in writing or duplicate or counterpart or copy thereof and every matter or thing enumer- ated or set forth in the Second Schedule to this Act;

"local authority" means a municipality consti- tuted under the Local Government Act, 1960;

"marketable security" means

(a)	any stock or share of any municipal or other corporation or company or society;
(b)	any debenture, debenture stock, bond, note or other security of a Government or of any municipal or other corporation or company or society, whether or not constituting a charge on the assets of the Govern- ment or municipal or other corpora- tion or company or society;
(c)	any right or interest, whether described as a unit or sub-unit or otherwise, of a beneficiary under a unit trust scheme, the deed relating to which is an approved deed for the purposes of Division 5 of Part IV of the Companies Act, 1961;

"money" includes a bill of exchange, a promis- sory note and all sums expressed in the currency of Australia or in any other currency;

"paper" includes any sort of material on which words or figures can be expressed;

"payment" includes payment in money or by bill of exchange or promissory note;

"person" includes body corporate and body unincorporate;

No. 37.]

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"right in respect of shares" means right of the holder of shares in a corporation or company to have issued to him shares in in any corporation or company, whether or not on the payment of any money or other consideration for the lastmentioned shares;

"stamp" means

(a) an adhesive stamp;

(b)	a stamp impressed by means of a die; or

for denoting any duty, fine or fee;

"stamped", in relation to an instrument or paper, applies to an instrument or paper

(a)	to which an adhesive stamp is affixed;
(b)	on which a stamp is impressed by means of a die; or
(c)	to which an adhesive coupon is affixed;

"the Crown" means the Crown in right of the

State.

(2) Whenever a word or expression is defined in any Part of this Act, so that the word or expression bears the defined meaning when used in that Part, the word or expression shall, when used in the Second Schedule or the Third Schedule to this Act, be given the same meaning as it bears in that Part unless the context in which it is used in that Schedule otherwise requires.

Section 5

repealed	5. Section 5 of the principal Act is repealed and
and
substituted.	the following section is substituted—
Act

administered

5. The Commissioner shall have the general

by Commis- administration of this Act.

stoner.

1979.]

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6. Section 6 of the principal Act is amended in lines amended.

three and four of subsection (1) by deleting the

passage "(Stamp Duties)".

Section 7

Section 7 of the principal Act is repealed and repealed

and

the following sections are substituted—

sections 7

and 7A

substituted.

Powers of

7. (1) The Commissioner--

Commis- sioner in

reation

(a) shall at all reasonable times have full and entry

free access to all buildings and places and and	documents.
to all books, documents and other papers;

(b)	may take copies of or extracts from books, documents and other papers referred to in paragraph (a) of this subsection; and
(c)	may require any person to produce to himfor inspection within a reasonable time after

demand has been made all instruments liable to duty and all books, documents or other papers relevant thereto in the possession, custody or power of the person.

A person who has in his possession, custody or power any instruments, books, documents or other papers referred to in paragraph (c) of subsection (1) of this section and who, when so required by the Commissioner, refuses or neglects to produce to the Commissioner those instruments, books, documents or other papers commits an offence against this Act.

(2)

Whenever any instrument which is produced to or otherwise comes into the hands of the Commissioner appears to him to be chargeable with duty and to be unstamped or insufficiently stamped, he may impound that instrument until the duty and any fine payable under this Act has been paid.

(3)

(4) When an instrument has been impounded under subsection (3) of this section, the Commissioner may assess the duty with which the instrument is in his opinion chargeable.

No. 37.]

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Power of

Commis-	7A. (1) The Commissioner may by notice in
sioner to

obtain	writing require any person-
information
and

evidence.	(a)	for any of the purposes of this Act to furnish him within such period as is specified in that notice with such information as is specified therein; or
(b)	to attend and give evidence before him on a date specified in that notice in any case in which it may be necessary to ascertain any facts in order to determine the amount of duty chargeable on any instrument or whether or not any instrument is chargeable with duty and to bring with him such instruments, books, documents and other papers as are specified in that notice.

(2) The Commissioner by notice in writing may require the information or evidence referred to in subsection (1) of this section to be given

(a)	on oath and either orally or in writing; or

(b) by statutory declaration,

and may for that purpose administer an oath.

(3) A person who fails to comply with a require- ment made under subsection (1) or (2) of this section commits an offence against this Act. .

Section

amended.

8. Section 8 of the principal Act is amended in lines four and five by deleting the passage "the Land Tax Assessment Act, 1907" and substituting the words "any other Act administered by him".

amended.

Section 9

9.	Section 9 of the principal Act is amended

(a)

in subsection (1) by deleting in line six of

paragraph (b) the passage "officer —" and

substituting the passage "officer,";

(b)

in subsection (2) by deleting in line twenty- three the passage "Penalty: Two hundred dollars." ; and

1979.

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(c)	by inserting, after subsection (2), the following subsection

(3) A person who contravenes subsec- tion (2) of this section commits an offence against this Act. .

Section 11

10. Section 11 of the principal Act is amended

amended.

(a)	in line three by deleting the words "Her Majesty" and substituting the words "the Crown"; and
(b)	in line four by deleting the word "stamp".

11. Section 12 of the principal Act is repealed and Szyacileid/ 2

and

the following section is substituted—

substituted.

Commis-

12. (1) The Commissioner may in writing—

sioner may

license

(a)	grant to any person a licence to sell venctors of	adhesive
adhesive stamps; and	stamps.
(b)	at any time revoke a licence referred to in paragraph (a) of this subsection.

(2) A person to whom a licence has been granted under subsection (1) of this section shall be allowed such commission on the value of adhesive stamps purchased by him for sale as is prescribed. .

12. Sections 13 and 14 of the principal Act are ,?;rgill134

repealed.

repealed.

13. Section 15 of the principal Act is repealed and i=1:d15

and

the following section is substituted—

substituted.

Spoiled

15. (1) In this section

stamps.

"unnecessary", in relation to a stamp which has been affixed to or impressed on an instru- ment, means unnecessary because

(a)	an accident or error has occurred in the instrument and rendered it of no avail;

No. 37.]

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[1979.

(b)	the party whose signature is necessary to effect the transaction intended by the instrument has died or refused to sign the instrument, which remains incomplete and of no avail;

failure of consideration has prevented the transaction intended by the instrument from being effected;

the transaction intended by the instrument has been effected by some other instrument which has been duly stamped;

in the case of an instrument which is a bill of exchange, the bill of exchange has not been brought into use or presented for acceptance; or in the case of an instrument which is delivered as an escrow, the condition on which that instrument is delivered is not and cannot be fulfilled.

(2) Subject to this section, the Commissioner may, if

(a)	any stamp (in this section called "the spoiled stamp"), having been issued in accordance with this Act, becomes damaged, spoiled, unfit for use or unnecessary;
(b)	application for relief in connexion with the spoiled stamp is made to him; and
(c)	the instrument bearing the spoiled stamp is delivered to him,

after payment of the prescribed spoil fee, give to the applicant stamps of the same amount or value in money or, if the applicant so requests, refund that amount or value to the applicant in cash.

(3) In deciding whether or not to exercise the

power conferred on him by subsection (2) of this

section, the Commissioner shall have regard to,

1979.]

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among other considerations, whether or not a period of more than twelve months has elapsed since the spoiled stamp became damaged, spoiled, unfit for use or unnecessary.

(4)

In exercising the power conferred on him by subsection (2) of this section, the Commissioner may waive wholly or in part the prescribed spoil fee.

Notwithstanding anything in this section, the Commissioner may refuse to exercise the power conferred on him by subsection (2) of this section unless all stamped duplicates or counterparts of the instrument to which the spoiled stamp has been affixed are delivered to him for cancellation and any other instruments on which the payment of the duty concerned has been denoted are delivered to him for amendment of that denotation. .

(5)

Section 16

14. Section 16 of the principal Act is amended

amended.

(a)	by inserting, after the section designation "16.", the subsection designation "(1)";
(b)	in lines two to ten by deleting the passage commencing with the words "the stamp duties" and ending with the words "being in force" and substituting the passage "and subject to subsection (2) of this section, the duties to be charged for the use of the Crown on or in respect of the instruments specified in the Second Schedule to this Act shall, subject to this Act, be the duties specified opposite to those instruments in that Schedule, which duties shall be in substitution for the duties chargeable under the enactments repealed by this Act"; and
(c)	by inserting, after the existing section, the following subsection

(2) The duties specified in the Second Schedule to this Act shall be subject to the exemptions specified in any section of, or in the Third Schedule to, this Act and in any other Act for the time being in force. .

No. 37.]

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[1979.

Section

amended.

15. Section 17 of the principal Act is amended (a) in subsection (1) by deleting-

(i) in lines one and two the words "stamp duties for the time being chargeable by law" and substituting the words "duties chargeable"; and

(ii) in lines six and seven the passage "impressed stamps, adhesive coupons or adhesive";

(b)	in lines three and four of paragraph (a) of subsection (3) by deleting the passage "impressed stamps, adhesive coupons or adhesive"; and
(c)	by repealing paragraph (b) of subsection

(3) and substituting the following para-

graph

(b) Any instrument to which a receipt issued under paragraph (a) of this subsection relates shall, on production of that receipt, be deemed to have been duly stamped. .

Section 18

repealed	16. Section 18 of the principal Act is repealed and
and
substituted.	the following section is substituted-
How
instruments	18. (1) Every instrument shall be written in millimetres deep at the top of the first page or face of that instrument as a place for stamping thereon the amount of duty paid in respect of that instrument.
to be
written and	such a manner as to leave a blank space at least forty
stamped.
(2) Every instrument written on stamped paper is to be written in such a manner, and every instru- ment partly or wholly written before being stamped is to be so stamped, that the stamp concerned appears on the first page or face of that instrument and cannot be used for or applied to any other instrument written on the same piece of paper. .

1979.]

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17. Section 20 of the principal Act is repealed and	= 1°1 le d
and

pea,

the

following section is substituted—

substituted

20. (1) Except when other express provision is

made by this Act, any unstamped or insufficiently exe ],tion.

stamped instrument may be stamped without fine

after the execution thereof

mints

(a)	if executed within Western Australia, within a period of one calendar month after the date of first execution of that instru- ment; or
(b)	if executed outside Western Australia, within a period of one calendar month after that instrument was first received in Western Australia.

(2) If an instrument is not presented for stamping within the period referred to in paragraph (a) or (b), as the case may be, of subsection (1) of this section, the instrument shall, in addition to being charged with the appropriate duty, be charged with a fine equal to ten per cent of that duty or a fine of two dollars, whichever is the greater amount.

(3)

If the full amount of the duty chargeable on an instrument is not paid within a period of three calendar months after the date of issue of an assess- ment of duty made by the Commissioner in accordance with this Act in respect of the instrument, the instrument shall, in addition to being charged with the appropriate duty, be charged with a fine equal to ten per cent of that duty or a fine of two dollars, whichever is the greater amount.

(4)

Any fine chargeable under subsection (3) of this section shall be in addition to, and not in substitution for, any fine chargeable under subsection (2) of this section.

(5)

of this section shall be denoted on the instrument

concerned by a stamp.

Any fine charged under subsection (2) or (3)

(6) part any fine chargeable under this section.

The Commissioner may remit wholly or in

No. 37.]

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[1979.

Sections

21 and 22	18. Sections 21 and 22 of the principal Act are
repealed
and	repealed and the following section is substituted-
section 21 substituted.
Cancellation

of adhesive

21. (1) Except when otherwise specifically

stamps.

provided by this Act, adhesive stamps affixed to any instrument shall be cancelled by the Commissioner or by any person or class of person prescribed for the purposes of this section before the expiry of the period within which the instrument may in accordance with section twenty of this Act be stamped without fine or, subject to the payment of any fine chargeable under subsection (2) of that section, after the expiry of that period.

(2) Every person who is required or authorised by law to cancel adhesive stamps shall

(a)	before proceeding to cancel the adhesive stamp concerned, ensure that it is properly affixed to the instrument concerned and sufficient to comply with the requirements of this Act; and
(b)	cancel the adhesive stamp concerned by writing, stamping or legibly marking thereon-

(i) his name or initials; or

(ii) if he is so required or authorised by virtue of his office, the name of that office.

(3) Every person who-

(a)	being required by law to cancel adhesive stamps, wilfully neglects or refuses duly and effectually to do so in the manner required by subsection (2) of this section; or
(b)	not being required or authorised by law to cancel adhesive stamps, cancels any adhesive stamp,

commits an offence against this Act. .

1979.]

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[No. 37.

Section 23

19. Section 23 of the principal Act is amended by	amended.
deleting

(a)	in lines one and two the passage ", or Registrar of Titles or any person" and substituting the words "or any person required or"; and
(b)	in line seven the words "stamp duty" and substituting the word "duty".

20.

Sections 24 and 25 of the principal Act are Sections

24 and 25

repealed.

repealed.

21.

Section 26 of the principal Act is amended— Section 26

amended.

(a)	by inserting, after the section designation "26.", the subsection designation "(1)";
(b)	in line six by deleting the words "Her Majesty" and substituting the words "the Crown";
(c)	in line seven by deleting the paragraph designation "(1)" and substituting the paragraph designation "(a)";
(d)	in line ten by deleting the paragraph designation "(2)" and substituting the paragraph designation "(b)";
(e)	in line fourteen by deleting the words "shall forfeit a sum not exceeding twenty dollars" and substituting the words "commits an offence against this Act"; and
(f)	by inserting, after the existing section, the following subsections

(2) The Commissioner may, in a case in which he considers that the circumstances so require, permit any error in an instrument to be corrected before the instrument is duly stamped.

No. 37.]

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(3) A person who, unless authorised

or required by law to do so, alters any instrument in any material respect after it has been duly stamped commits an offence against this Act. .

Section 28	22. Section 28 of the principal Act is repealed and
and
substituted.	the following section is substituted-
No instru-

repealed

ment to be	28. (1) Every person whose duty it is to receive,
unless

registered

stamped.

instrument or duplicate or counterpart instrument pr any copy of an instrument shall not, if the original instrument is chargeable with duty or is exempt from duty or would, if it were in Western Australia, be so chargeable or exempt, receive, register, enrol, enter or record the original instrument, duplicate or counterpart instrument or copy unless he is satisfied that the original instrument has been duly stamped or is exempt from duty or that the duplicate or counterpart instrument or copy has been duly stamped under subsection (3) of this section, as the case may be.

A person referred to in subsection (1) of this section may refer any question concerning the liability to duty of an original instrument, duplicate or counterpart instrument or copy of an instrument to the Commissioner for determination.

(2)

(3) When an original instrument has not been duly stamped and the Commissioner is satisfied that it is not reasonably practicable to present the original instrument for stamping, he may, on payment of the duty which is chargeable on the original instrument, stamp the duplicate or counterpart or copy thereof as if it were the original instrument.

(4) When it is intended to lodge a caveat

(a)	under Part V of the Transfer of Land Act,

1893, in respect of an instrument which is

liable to duty, the Registrar of Titles; or

1979.]

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(b)	under the Mining Act, 1904, in respect of an instrument which is liable to duty, the Principal Registrar in the Department of Mines or a warden, as the case may be,

shall refuse to receive the caveat unless that instrument has been duly stamped and is produced for his inspection. .

23. Section 29 of the principal Act is amended— 2=Ler

(a)	in line five of subsection (1) by deleting the words "omission of" and substituting the words "omission or";
(b)	in line five of subsection (2) by deleting the words "the fine" and substituting the words "any fine"; and
(c)	by repealing subsection (3) and substitut- ing the following subsections

(3) On receiving payment under subsection (2) of this section, the officer of the court, arbitrator or referee concerned shall forthwith transmit to the Commissioner the instrument concerned, together with the duty and any fine paid thereon.

(4) On receiving an instrument transmitted to him under subsection (3) of this section, the Commissioner shall denote the payment of the duty and any fine concerned on the instrument in accordance with the provisions of this Act and return the instrument to the officer of the court, arbitrator or referee who transmitted it to him. .

24. Section 30 of the principal Act is amended	amended.
Section 30

(a)	by deleting the words "stamp duty", wherever they occur, and substituting the word "duty" in each case; and

No. 37.]

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(b)	in the last two lines by deleting the words "some person authorised by the Commissioner to receive the same" and substituting the words "the arbitrator or referee".

Section 31.	25. Section 31 of the principal Act is repealed and
repealed and
substituted.	the following section is substituted-
Assessment
of duty by	31. (1) Subject to subsection (6) of this section, the Commissioner shall, if required by any other person, or may, of his own volition, express his opinion with reference to any executed instrument
Commis-
sioner.

(a)	on whether or not that instrument is chargeable with any duty; and
(b)	if he is of the opinion that that instrument is chargeable with any duty, on the amount of duty with which that instrument is chargeable.

(2) Having expressed his opinion under subsection (1) of this section, the Commissioner shall

(a)	if he is of the opinion that the instrument concerned is chargeable with duty, issue an assessment of duty in respect thereof; and
(b)	endorse on the instrument concerned his opinion-

(i) on the amount of duty with which that instrument is chargeable; or

(ii) that that instrument is not chargeable with duty,

as the case requires.

(3) Every instrument

(a)	on which the opinion of the Commissioner that that instrument is not chargeable with duty is denoted; or

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(b)	which has been stamped in accordance with an assessment of duty issued under subsection (2) of this section in respect of that instrument,

shall be admissible in evidence and available for all

purposes.

An instrument on which the duty has been assessed by the Commissioner shall not, if it is unstamped or insufficiently stamped, be stamped otherwise than in accordance with the assessment of duty issued under subsection (2) of this section in respect of that instrument.

(4)

The Commissioner may require the person submitting the instrument concerned to furnish him with an abstract thereof and with such information or evidence as the Commissioner deems necessary to satisfy him that all the facts and circumstances affecting the liability of that instrument to duty or to any particular amount of duty are fully and truly set forth therein.

(5)

(6) When the Commissioner has made a requirement under subsection (5) of this section, he may, until that requirement has been complied with, refuse to express his opinion with reference to the instrument concerned.

When the duty chargeable on an instrument amounts to two dollars or less than two dollars, the Commissioner may waive that duty and the instrument shall be marked accordingly and shall thereupon be deemed to be duly stamped. .

(7)

26. Sections 32, 33 and 34 of the principal Act are catnicr3s4 32,

repealed and the following sections are substituted— Isgsligtaelic.1

32. (1) A person (in this section called "the 2i=ritip

objector") who is dissatisfied with an assessment of duty made by the Commissioner in accordance with this Act and who pays the amount of duty so assessed and any fine charged under section twenty

No. 37.]

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[1979.

of this Act within a period of forty-two days after the date of issue of that assessment may, within that period or such longer period after the date of issue of that assessment as the Commissioner may in writing allow, object to that assessment by forwarding to the Commissioner a statement in writing of the grounds for his objection to that assessment.

(2) On receiving an objection under subsection (1) of this section, the Commissioner may confirm or, by reducing the amount of duty payable, modify the assessment of duty to which the objection relates and shall serve on the objector notice in writing of his decision.

If an assessment of duty is modified under subsection (2) of this section, the amount of the reduction concerned shall be such amount as is fixed by the Commissioner and the Commissioner shall cause that amount, together with the amount, if any, by which any fine charged under section twenty of this Act is thereby reduced, to be refunded to the objector.

(3)

Appeal from

assessment.

33. (1) When a person (in this section called "the appellant") who has objected under section thirty-two of this Act to an assessment of duty made by the Commissioner is dissatisfied with the decision of the Commissioner on that objection, he may, within a period of forty-two days after the service on him of notice of that decision or such longer period after that service as the Supreme Court may allow, appeal to the Supreme Court against that decision.

(2) The Supreme Court shall hear and determine an appeal made to it under subsection (1) of this section and shall assess the duty, if any, with which the instrument concerned is chargeable under this Act.

1979.]

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(3) When the Supreme Court

(a)	decides that the assessment of duty to which an appeal relates is erroneous, the Supreme Court

(i) shall order the Commissioner to refund to the appellant the amount of any excess of duty which may have been paid by him in accordance with that assessment and the amount of any excess of any fine charged under section twenty of this Act; and

(ii) may order the Commissioner to pay the costs of the appeal;

(b)	confirms the assessment of duty to which an appeal relates, the Supreme Court may order the appellant to pay to the Commissioner the costs of the appeal.

(4) The Supreme Court may make rules relating to the conduct of appeals under this section.

state a case on any question of law arising with s

34. (1) The Commissioner may, if he thinks fit, ;IF:TIT:3'

regard to the assessment of duty on any instrument and forward that case to the Supreme Court for its opinion thereon.

(2) The Supreme Court shall give its opinion on any case forwarded to it under subsection (1) of this section and cause the Commissioner to be notified of that opinion.

27. Section 36 of the principal Act is amended— amended?

(a)	by deleting, after the section designation "36.", the subsection designation "(1)"; and

(b) by repealing subsection (2).

No. 37.]

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[1979.

Section 38

amended.	28. Section 38 of the principal Act is amended in line three by inserting, after the word "delivered", the words "and shall be subject to duty in accordance with the provisions of this Act".
Section 39
repealed and
substituted.	29.
Section 39 of the principal Act is repealed and the following section is substituted

Liability for

omission to 39. (1) If any instrument which is liable to duty

instruments. and to which section twenty of this Act applies is

not duly stamped within the period referred to in paragraph (a) or (b), as the case may be, of sub- section (1) of that section, the person in that behalf specified in the Second Schedule to this Act or in subsection (4) of this section

(a)	is liable to pay the amount of the duty concerned and of the fine or fines for-

(i) the omission to present the instru- ment for stamping within that period; and

(ii) any omission to pay the full amount of the duty assessed in respect of that instrument within the period referred to in subsection (3) of that section;

and

(b) commits an offence against this Act.

The duty and fine or fines referred to in subsection (1) of this section, together with any penalty with which conviction of an offence referred to in paragraph (b) of that subsection is punishable, are recoverable on a complaint laid in the name of the Commissioner in any court of summary juris- diction.

(2)

(3) The averment in a complaint under subsection (2) of this section

(a)	that the complainant is acting with the authority of the Commissioner; or

1979.]

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(b)	that the defendant is a party to the instrument concerned and is liable in respect thereof,

shall be deemed to be proved in the absence of proof

to the contrary.

(4) Except where otherwise provided by this Act, the person liable under this section in respect of the instrument concerned is the party to that instrument by whom or on whose behalf it is held.

(5)

When two or more persons are liable under this section in respect of an instrument, any order made or judgment recovered against one of those persons is, to the extent to which it remains unsatisfied, without prejudice to the liability of the remaining person or persons so liable.

(6) All proceedings for the recovery of any duty or of any fines or penalties referred to in this section shall be commenced within a period of two years after the instrument concerned was first presented for stamping.

(7) Nothing in this section shall be deemed

(a)	to exonerate any other person from any liability imposed on him by or under this Act; or
(b)	to exempt any instrument or matter from any duty or disability to which it is liable under this Act. .

30. Sections 40, 41, 42, 43 and 44 of the principal ZIP: 21'd

Act are repealed.

44 repealed.

31. The principal Act is amended by deleting the ;;I:fagi:igs

section 45

following passage before section 45—

deleted

PART IV.—SPECIAL PROVISIONS.

Instruments of Apprenticeship. .

No. 37.]

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[1979.

Section 45	32.	Section 45 of the principal Act is repealed.
repealed.

Heading to	33. The principal Act is amended by deleting the passage "Bills of Exchange and Promissory Notes." before section 49 and substituting the following passage
Part ILIA
inserted.

PART IIIA.-BILLS OF EXCHANGE AND

PROMISSORY NOTES. .

Section 49and 34 .

Section 49 of the principal Act is repealed and

repealed

substituted. the following section is substituted

Definitions

in Part DIA.

49. In this Part, except so far as the context

otherwise requires

"bill of exchange" includes any draft, order, cheque or letter of credit or any document or writing entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw on any other person for, any sum of money, and includes any bill of exchange payable on demand;

"bill of exchange payable on demand" includes any order for

(a)	the payment of any sum of money by a bill of exchange or promissory note;
(b)	the delivery of any bill of exchange or promissory note in satisfaction of any sum of money;
(c)	the payment of any sum of money out of any particular fund which may or may not be available or on any condition or contingency which may or may not be performed or happen;

1979.]

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[No. 37.

(d)	the payment of any sum of money weekly, monthly or at any other stated periods; or
(e)	the payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the person by whom the payment is to be made, and not to the person to whom the payment is to be made, or to any person on his behalf;

"promissory note" includes

(a)	any negotiable document or writing containing a promise to pay any sum of money; or
(b)	any note promising the payment of any sum of money out of any particular fund which may or may not be available, or on any condition or contingency which may or may not be performed or happen. .

35. Section 49A of the principal Act is repealed and Section 49A	repealed and
substituted
the following section is substituted—
Exempt

49A. (1) Duty shall not be charged on—

cheques.

(a)	cheques or orders for the withdrawal of moneys deposited in any bank, drawn or issued by a body in respect of which the Commissioner has granted a certificate in writing stating that the Commissioner is satisfied that that body is for the purposes of this section a charitable body or a body established for similar public purposes, as the case may be; or
(b)	cheques drawn by persons specified in subitem (4) of item 1 of the Third Schedule to this Act in the circumstances set out in that subitem.

No. 37.]

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[1979.

(2) Notwithstanding the repeal and substitution of section forty-nine A of this Act by section thirty- five of the Stamp Act Amendment Act, 1979, duty shall not be charged on cheques or orders for the withdrawal of moneys deposited in any bank, drawn or issued by a body granted a certificate under section forty-nine A of this Act before that repeal and substitution, which certificate was in force immediately before that repeal and substitution. .

Sections

50 and 50A	36. Sections 50 and 50A of the principal Act are
repealed and
sections	repealed and the following sections are substituted-
50 to 50E substituted.
Stamping
of bills.	50. (1) Every person who draws, makes, issues, accepts, endorses, transfers, negotiates, presents for payment or pays any bill of exchange or promissory note which is liable to duty and is not duly stamped commits an offence against this Act.

A person who takes or receives from any other person, whether in payment, as a security, by purchase or otherwise, a bill of exchange or promissory note referred to in subsection (1) of this section is not entitled to recover thereon or to make the same available for any purpose whatever until it is duly stamped.

(2)

(3) Notwithstanding anything in subsections (1) and (2) of this section, if a bill of exchange which is not duly stamped is presented for payment the person to whom it is so presented may affix thereto stamps denoting the proper duty and cancel the same as if he had been the drawer of the bill and may thereon pay the sum mentioned in that bill of exchange and charge that duty in account against the person by whom that bill was drawn or deduct that duty from that sum, and the bill is, so far as respects that duty, deemed to be valid and available.

(4) Nothing in subsection (3) of this section

relieves any person from any penalty incurred by

him in respect of the bill of exchange concerned.

1979.]

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[No. 37.

50A. Every person who draws, makes or issues a 2ncelgtir

bill of exchange or promissory note shall, before he isitirs on

delivers the bill of exchange or promissory note out of his hands, custody or power, cancel the adhesive stamp when used for denoting the duty on the bill of exchange or promissory note in accordance with the provisions of section twenty-one of this Act.

50B. (1) When a bill of exchange is drawn in a One bill in

set and one of the set is duly stamped, the other or be stamped.	set only to
others of the set shall, unless issued or in some manner negotiated apart from the stamped bill, be exempt from duty.
(2) On proof of the loss or destruction of a duly stamped bill of exchange forming one of a set, any other bill of the set, which bill has not been issued or in any manner negotiated apart from the lost or destroyed bill, may, although unstamped, be admitted in evidence to prove the contents of the lost or destroyed bill.

50C. The duties in respect of bills of exchange or Poti:nills.

promissory notes drawn out of Western Australia shall be payable on all such bills of exchange or promissory notes if and when accepted, paid, endorsed, transferred or otherwise negotiated within Western Australia wheresoever payable.

50D. (1) Every person into whose hands any bill Trot= n

of exchange or promissory note drawn or made out fllgatimbPil:

of Western Australia comes within Western Australia before it is duly stamped shall, before he presents for payment or acceptance, or endorses, transfers or in any manner negotiates or pays that bill of exchange or promissory note, cause the same to be duly stamped.

(2) Notwithstanding anything in subsection (1)

of this section, if at the time when any bill of

exchange or promissory note referred to in that

No. 37.]

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[1979.

subsection comes into the hands of a bona fide

holder there is affixed to that bill of exchange or

promissory note an adhesive stamp

(a)	effectually cancelled, that adhesive stamp shall, so far as it relates to that holder, be deemed to be duly cancelled, although it may not appear to have been affixed or cancelled by the proper person; or
(b)	not duly cancelled, it shall be competent for that holder to cancel that adhesive stamp as if he were the person by whom it was affixed and, when he does so, that bill of exchange or promissory note shall be deemed to be duly stamped and as valid and available as if that adhesive stamp had been cancelled by the person by whom it was affixed.

(3) Nothing in subsection (1) or (2) of this section relieves any person from any penalty incurred by him for not cancelling an adhesive stamp.

When a bank receives a draft from outside Western Australia for acceptance and payment within Western Australia, it shall be lawful for the bank to affix thereto adhesive stamps for denoting the duty chargeable thereon.

(4)

Bills

accepted or	50E. (1) When a bill of exchange has been
capable of

being	accepted as payable otherwise than as drawn, the bill
accepted,
otherwise	shall be deemed for the purposes of this Act to be a
drawn.
than as	bill of exchange drawn as accepted.
(2) When a bill of exchange has been endorsed and the endorsement has the effect of limiting the endorsee as a holder of the bill to require payment otherwise than as drawn, the bill shall be deemed for the purposes of this Act to be a bill of exchange drawn as endorsed.

1979.]

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[No. 37.

(3) When the drawer of a bill of exchange or any other person has expressly or by implication signi- fied that the bill may be accepted otherwise than as drawn, the bill shall be deemed for the purposes of this Act to have been drawn as so signified.

When under any agreement expressed or implied a bill of exchange is to be paid otherwise than as drawn or accepted, the bill shall be deemed for the purposes of this Act to have been drawn or accepted, as the case may be, in accordance with the agreement.

(4)

(5) When a bill of exchange becomes liable to duty by the operation of any of the provisions of this section, the amount of ad valorem duty that is so payable shall be reduced by an amount equal to the ad valorem duty with which the bill has been stamped. .

37.	Section 51 of the principal Act is repealed.	Section 51
repealed.

38. Section 52 of the principal Act is repealed and the following section is substituted	Section 52repealed and
substituted.

52. (1) Notwithstanding anything in this Act, a Printing of	"Stamp Duty
Paid" on

bank may apply in writing to the Commissioner for cheques. Act, to pay duty on those cheques on the issue thereof by monthly returns in such form and manner as the Commissioner requires in writing.

authority in writing to cause to be printed on

cheques drawn on the bank the words "Stamp Duty

(2) On receiving an application under subsection (1) of this section, the Commissioner may by instrument in writing grant the authority applied for and may in like manner revoke any authority so granted. .

39. Sections 53, 54, 55, 56, 57, 58, 59 and 60 of the 54ra553i,

58.59 and 60

principal Act are repealed.

repealed.

No. 37.]

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[1979.

Heading to

Part DM

40. The principal Act is amended by inserting,

inserted.

before the passage "Conveyances on Sale." which

precedes section 63, the following passage

PART IIIB.-CONVEYANCES AND TRANSFERS. .

Section 63

repealed and	41. Section 63 of the principal Act is repealed and
sections
63 and 63A	the following sections are substituted-
substituted.
Definition of

"conveyance	63. In this Part
on sale".

"conveyance on sale" includes

(a)	every instrument and decree or order of any court or of the Commissioner of Titles, whereby any property or any estate or interest in any property on the sale thereof is transferred to or vested in the purchaser or any other person on his behalf or by his direction;
(b)	every transfer or assignment of a lease of any lands; and
(c)	every decree or order of any court or of the Commissioner of Titles for, or having the effect of an order for, foreclosure.

Duty on

certain	63A. (1) Ad valorem duty on a decree or order
decrees and

orders.	referred to in the definition of "conveyance on sale" in section sixty-three of this Act shall not exceed the duty on a sum equal to the value of the property to which that decree or order relates and, when that decree or order states that value, that statement shall be conclusive for the purpose of determining the amount of duty.
(2) When ad valorem duty has been paid on a decree or order referred to in subsection (1) of this section, any conveyance or transfer following on that decree or order shall not be liable to duty and the Commissioner, on being requested to do so, shall

1979.]

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[No. 37.

denote on that conveyance or transfer the payment of ad valorem duty on that decree or order on production to him of that decree or order, duly stamped, and that conveyance or transfer shall thereupon be deemed to be duly stamped. .

42. Section 65 of the principal Act is repealed and ggol:dtd the following section is substituted— substituted.

65. (1) When the consideration or any part of gi\jalaren,

the consideration for a conveyance on sale consists gltiut:tig

in respect of

of money payable periodically—

securities

and

periodical

(a)

for a definite period so that the total payments. to the commencement of that period;

(b)	in perpetuity or for any indefinite period not terminable with life; or
(c)	during any life or lives,

the conveyance on sale is to be charged with ad valorem duty in accordance with the provisions of this Act on the value of the ascertainable consider- ation or on the value of the property concerned, whichever is the greater.

(2) Notwithstanding anything in subsection (1) of this section, a conveyance on sale chargeable with ad valorem duty in respect of, and containing provision for securing, any periodical payments is not to be charged with any duty whatsoever in respect of that provision. .

43. Section 67 of the principal Act is amended by =Ai

inserting

(a)	after the section designation "67.", the subsection designation "(1)"; and

No. 37.]

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[1979.

(b)	after the existing section, the following subsection

(2) When any instrument chargeable with ad valorem duty under subsection (1) of section seventy-four of this Act (in this subsection called "the main instrument") or any instrument or contractual arrangement, whether oral or in writing, executed or made in connexion with the main instrument contains any provision for the vendor or transferor of the property concerned or an associate of that vendor or transferor to erect on that property any improvements and the purchaser of that property is not entitled to have that property conveyed to him

(a)	at the time of entering into the contract or agreement concerned; or
(b)	at any time prior to the com- mencement of the erection of the improvements,

ad valorem duty is chargeable on both the value of that property and the value of the improvements.

Section

repealed.

44. Section 68 of the principal Act is repealed.

Section

amended.

45. Section 69 of the principal Act is amended

(a)	in line one by deleting the word "section" and substituting the words "sections seventy-three and";
(b)	in line fifteen by deleting the word "conveyance"; and
(c)	by deleting the last two lines.

Section 71

46. Section 71 of the principal Act is amended in lines nine to thirteen by deleting the passage "And in all cases the parties may determine for themselves which of several instruments is to be deemed the principal instrument, and may pay ad valorem duty thereon accordingly.".

amended.

1979.]

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[No. 37.

Section 73

47. Section 73 of the principal Act is amended

amended.

(a)	by deleting the last two lines of the proviso to subsection (1) and substituting the passage "is not to be charged with any duty higher than the duty set out in item 6 of the Second Schedule to this Act."; and
(b)	in line three of subsection (2) by inserting, after the words "section thirty-two", the words "or thirty-three".

Section 73A

48. Section 73A of the principal Act is amended

amended.

(a)	in lines five and six of subsection (4) by deleting the words "a duty of twenty-five cents only" and substituting the words "duty under item 6 of the Second Schedule to this Act";
(b)	in the last line of subsection (5) by deleting the words "a duty of one dollar only" and substituting the words "duty under item 6 of the Second Schedule to this Act"; and
(c)	in lines five and six of subsection (6) by deleting the words "be chargeable with a duty of twenty-five cents only" and substituting the words "not be chargeable with any further duty".

49. The principal Act is amended by inserting, after 7=d7313

section 73A, the following section-

7313. (1) When any property or estate or interest Conveyance

therein (in this section referred to as "the property") ?nbiggrtai

is agreed to be conveyed or transferred to any determin-ation

person—

(a)	wholly or partly in consideration of the making by that person of two or more payments at intervals specified in that agreement; and

No. 37.]

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[1979.

(b)	subject to the right of that person to determine that agreement at any time on making such of the payments referred to in paragraph (a) of this subsection as may have become due and payable under that agreement at the time of that determination,

that agreement is chargeable with duty in accord- ance with the provisions of this Act as a conveyance or transfer of the property and the consideration for that agreement shall be deemed to be an amount equal to the sum of both or all, as the case may be, of the payments referred to in paragraph (a) of this subsection.

The duty referred to in subsection (1) of this

section is payable by the person to whom the

property is agreed to be conveyed or transferred.

(2)

(3) When, after ad valorem duty has been duly paid in conformity with subsection (1) of this section, the Commissioner is satisfied that the person referred to in that subsection (in this subsection referred to as "the determiner") determined the agreement concerned before the final payment had become due and payable under that agreement, the Commissioner shall refund the ad valorem duty so paid less an amount equal to the duty which would have been payable had the consideration referred to in subsection (1) of this section been an amount equal to the amount of the payment or payments paid or due and payable by the determiner at the time of determination. .

Section 74

repealed and	50. Section 74 of the principal Act is repealed and
substituted.	the following section is substituted-
Certain

contracts	74. (1) Every contract or agreement, howsoever
to be

chargeable as	executed, for the sale of any estate or interest in
conveyances
on sale.	any property (except real or personal property

1979.]

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[No. 37.

locally situated out of Western Australia, or goods, wares or merchandise, or any ship or vessel, or part interest or share or property of or in any ship or vessel) shall be charged with the same ad valorem duty to be paid by the purchaser as if it were an actual conveyance on sale of the estate, interest or property contracted or agreed to be sold.

Subject to subsection (3) of this section, when the name of the purchaser as set out in a contract or agreement referred to in subsection (1) of this section differs from the name of the transferee as set out in the subsequent conveyance or transfer, that conveyance or transfer shall be deemed to be a separate and distinct transaction and shall be subject to ad valorem duty.

(2)

(3) Notwithstanding anything in subsection (2) of this section, if

(a)	the Commissioner is of the opinion that the person named in the contract or agreement concerned as the purchaser was acting as the agent of the person named in the subsequent conveyance or transfer as the transferee at the time when that contract or agreement was executed;
(b)	the Commissioner endorses on the subsequent conveyance or transfer concerned his opinion referred to in paragraph (a) of this subsection; and
(c)	the contract or agreement of sale concerned is duly stamped,

the same duty as is payable under item 6 of the Second Schedule to this Act shall be payable on the subsequent conveyance or transfer.

No. 37.]

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[1979.

When duty has been paid in accordance with subsection (1) of this section, the conveyance or transfer concerned made to the purchaser shall not be liable to duty and the Commissioner, on being requested to do so, shall denote the payment of the ad valorem duty concerned on that conveyance or transfer on production to him of the contract or agreement, duly stamped, and that conveyance or transfer shall thereupon be deemed to be duly stamped.

(4)

If any contract or agreement (in this section called "the cancelled contract") on which ad valorem duty has been paid is rescinded or annulled or for any other reason not substantially performed or carried into effect so as to operate as or to be followed by a conveyance or transfer, the Commissioner shall refund the amount of that duty after deducting therefrom the prescribed fee.

(5)

(6) The cancelled contract shall not, subject to subsection (7) of this section, be deemed to have been rescinded or annulled or not substantially performed or carried into effect for the purposes of subsection (5) of this section if

(a)	the purchaser concerned has entered into possession of the property concerned, other- wise than as lessee or licensee and whether or not any rent or fee is paid or payable, or has let that property;
(b)	the cancelled contract is cancelled on terms different from those contained therein;
(c)	the purchaser concerned obtains from that rescission, annulment or lack of substantial performance or carriage into effect a financial benefit arising from an increase in the value of the property concerned as determined by the Commissioner; or
(d)	the vendor concerned has assigned or agreed to assign his interest in the contract or agreement to some other person.

1979.]

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[No. 37.

(7) Subsection (6) of this section shall not apply to the cancelled contract if the Commissioner is of the opinion that a subsequent sale of the property is a sub-sale, notwithstanding that the subsequent conveyance or transfer is executed by the person who was the vendor in the cancelled contract. .

Sections

51. Sections 75 and 75A of the principal Act are

75 and 75A

repealed and the following sections are

s	repealed and

75 to 75AD

substituted-

substituted.

Duty

75. (1) Subject to subsection (2) of this section, every conveyance or transfer or instrument

chargeable on value of

property.

chargeable as a conveyance operating as a voluntary disposition inter vivos shall be chargeable with duty under item 19 of the Second Schedule to this Act.

(2) Every conveyance or transfer or instrument referred to in subsection (1) of this section shall be charged with ad valorem duty in respect of the unencumbered value of the property conveyed or transferred.

(3)

Subject to subsection (4) of this section, every conveyance or transfer or instrument chargeable as a conveyance on sale of any property is to be charged with ad valorem duty on the amount or value of the consideration for the sale concerned.

(4)

If the amount or value of the consideration referred to in subsection (3) of this section is less that the unencumbered value of the property concerned, duty shall be charged on the unencumbered value of the property ascertained in accordance with section seventy-five A of this Act.

(5) When the unencumbered value of the property concerned as ascertained in accordance with section seventy-five A of this Act exceeds the consideration payable in respect of that property, the duty payable in respect of the conveyance or transfer or instru- ment chargeable as a conveyance shall be

No. 37.]

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[1979.

(a)	as to the amount of that consideration, duty at the rate chargeable on a conveyance on sale under item 4 of the Second Schedule to this Act for that amount; and
(b)	as to the amount by which the Commis- sioner is of the opinion that the unencum- bered value of that property exceeds that consideration, at the rate provided in item 19 of the Second Schedule to this Act for that amount.

(6) A conveyance or transfer

(a)	for effectuating the appointment of a new trustee or the retirement of a trustee, whether the trust is expressed or implied;
(b)	made to a beneficiary by a trustee or other person in a fiduciary capacity under a trust, whether the trust is expressed or implied; or
(c)	under which no beneficial interest passes in the property conveyed or transferred, not being a conveyance or transfer which, in the opinion of the Commissioner, is made in contemplation of the passing of a beneficial interest in that property,

shall not be charged with duty under this section.

(7) A conveyance or transfer operating as a voluntary disposition inter vivos shall not be deemed to be duly stamped unless the Commissioner has expressed his opinion thereon under section thirty- one of this Act.

(8) An assessment of duty shall not be subject to any objection or appeal under section thirty-two or thirty-three of this Act on any grounds relating to the exercise by the Commissioner of the discretion conferred on him by paragraph (c) of subsection (6) of this section, but a person who is dissatisfied with a decision made by the Commissioner in the exercise of that discretion may, within a period of forty-two

1979.]

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[No. 37.

days of the date of that assessment or within such longer period as the Treasurer may allow, post to or lodge with the Treasurer an appeal in writing stating fully and in detail the grounds on which he relies.

(9) The Treasurer shall, with all reasonable dispatch, consider an appeal posted to or lodged with him under subsection (8) of this section and may either disallow that appeal or, for reasonable cause shown by the person making that appeal, allow the same.

(10) The Treasurer shall give to the person making an appeal under subsection (8) of this section notice in writing of his decision on that appeal and that decision shall be final.

75A. (1) In the case of every conveyance, ;rf=fg transfer and instrument chargeable with ad valorem 1=Tert duty under this Act, the Commissioner may

(a) require the purchaser or other person liable in respect of the instrument relating to that conveyance or transfer or in respect of that instrument, as the case may be, to furnish him with a statement in a form approved by the Commissioner concerning the value-

(i) of the property; or

(ii) of the consideration referred to in paragraph (b) or (c) of subsection (1) of section sixty-five of this Act,

to which that instrument relates or with such other evidence of that value as the Commissioner thinks fit; and

(b)	assess that duty in accordance with the evidence of value referred to in paragraph (a) of this subsection.

No. 37.]

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[1979.

If the Commissioner is not satisfied with the evidence of value furnished under subsection (1) of this section, he may cause the property or consideration concerned to be valued and may assess the duty chargeable thereon on the basis of that valuation.

(2)

In valuing property for the purposes of sub- section (2) of this section, the existence of any overriding power of revocation or reconveyance or the existence of any fractional interest shall be disregarded.

(3)

Power of

exemption	75AA. When the Treasurer is satisfied that any other instrument operating as a voluntary disposition of property, or any conveyance on the purchase of property, has been made for the purpose of a university or for charitable or similar public purposes, he may exempt from ad valorem duty, or refund ad valorem duty paid on, that deed, conveyance, transfer, settlement or other instrument or conveyance on the purchase of property.
or refund
for certain	deed of gift, conveyance, transfer, settlement or
purposes.
Power of

exemption	75AB. When the Treasurer is satisfied that any
in respect

of certain	instrument is an instrument
funds or schemes.

(a)	by which money or property is given or agreed to be given to; or
(b)	which establishes or regulates or relates to the establishment or regulation of,

any fund or scheme established for the principal purpose of making provision by way of superannu- ation payments, annuities, pensions, gratuities, allowances, lump sum payments, benefits, assistance or the like for the directors, officers, servants or employees of any employer or employers on the termination of their office or service, whether by death or otherwise, or on their withdrawal from membership of that fund or scheme or during their incapacity for work attributable to illness or accident or for the widows or children or dependants

1979.]

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[No. 37.

or legal personal representatives of any of those directors, officers, servants or employees or for any persons duly selected or nominated for that purpose pursuant to the provisions of that fund or scheme, he may exempt from ad valorem duty, or refund any ad valorem duty paid on, that instrument.

75AC. (1) Any instruments effecting an Duty	chargeab/e
on pexchang

exchange of any properties shall be chargeable with of ropertiees.

duty as a conveyance or transfer on the values of

those properties and any amount paid or other

consideration given to achieve equality in the values

received by the parties to that exchange is also to be

charged with ad valorem duty on that amount or on

the value of that consideration, as the case may be,

under item 4 of the Second Schedule to this Act.

(2) Notwithstanding anything in subsection (1) of this section, when there is no amount or consider- ation referred to in that subsection or any amount or consideration referred to in that subsection is insufficient to achieve the equality referred to in that subsection, duty shall be chargeable on the amount of that insufficiency under item 19 of the Second Schedule to this Act.

75AD. (1) Any instruments effecting the parti- ,—a/beable tion of any property shall be chargeable with duty ValriTrty? under item 15 of the Second Schedule to this Act

and any amount paid or other consideration given to achieve equality is also to be charged with ad valorem duty on that amount or on the value of that consideration under item 4 of the Second Schedule to this Act.

(2) Notwithstanding anything in subsection (1) of this section, when there is no amount or consider- ation referred to in that subsection or any amount or consideration referred to in that subsection is insufficient to achieve equality, duty shall be chargeable on the amount of that insufficiency under item 19 of the Second Schedule to this Act. .

No. 37.]

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[1979.

Section 75B

amended.

52. Section 75B of the principal Act is amended in

subsection (1)-

(a)	in line five by deleting the passage ", in his discretion,"; and
(b)	in lines nine and ten by deleting the words "Registrar of Companies" and substituting the words "Commissioner for Corporate Affairs".

53. The principal Act is amended by deleting the

=taiga."'

and section

7613 inserted.

passage "Motor Vehicle License and Transfer of Motor Vehicle License." before section 76C and sub- stituting the following passage and section

PART IIIC.-MOTOR VEHICLE LICENCES AND

TRANSFERS THEREOF.

Definitions

in Pert MC.

76B. In this Part, except so far as the context

otherwise requires

"dealer" means a person who-

(a)	carries on the business of selling new motor vehicles;
(b)	is the holder of a dealer's licence under the Motor Vehicle Dealers Act,

1973;

(c)	carries on the business of acquiring new or used motor vehicles for resale or disposal under hire purchase or leasing agreements; or
(d)	in the course of his business, takes possession of any motor vehicles comprised in hire purchase or leasing agreements and resells them;

"licence" means a vehicle licence granted under the provisions of Part III of the Road Traffic Act, 1974, and in respect of which a fee under that Act has been paid or is payable, but does not include

(a)	any such vehicle licence which is granted to a person in whose name the motor vehicle to which that

1979.]

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[No. 37.

vehicle licence relates was last licensed under the Road Traffic Act, 1974, or any corresponding law of any other country or of any other State, or of a Territory, of the Common- wealth prior to the grant of that vehicle licence;

(b)	any such vehicle licence which is granted under subsection (15) of section nineteen of the Road Traffic Act, 1974; or
(c)	a duplicate vehicle licence or certified copy thereof issued pursuant to regulations made under the Road Traffic Act, 1974;

"motor vehicle" means any vehicle licensed or required to be licensed under the Road Traffic Act, 1974;

"transfer" means a transfer of a licence granted under the provisions of Part III of the Road Traffic Act, 1974, but does not include a transfer of a licence to a person who, if he were the person named in the licence, would not be required by or under that Act to pay the prescribed fee for the licence. .

54. Section 76C of the principal Act is repealed and zgzam, the following section is substituted— substituted.

76C. (1) Duty referred to in item 14 of the liv,gron

Second Schedule to this Act shall, except when it is rie=3 „d denoted on a licence or transfer by an impressed Ia=r.s

stamp or an adhesive stamp which has been duly cancelled, be paid to the licensing authority granting the licence or transfer.

(2) A licensing authority which is

(a)	the Road Traffic Authority shall furnish to the Commissioner each month details of amounts of duty brought to account for licences and transfers during the preceding month;

No. 37.]

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[1979.

(b)

not the Road Traffic Authority shall, subject to subsection (3) of this section, furnish to the Commissioner within a period of fifteen days after the end of the month in which licences and transfers were granted a return in such form as the Commissioner approves in writing setting out details of those licences and transfers, together with a remittance for the amount of duty payable in respect thereof.

If no duty is payable in respect of the licences and transfers, if any, granted in any month by a licensing authority which is not the Road Traffic Authority, that licensing authority shall furnish the Commissioner with a nil return in respect of that month.

(3)

(4) Every licensing authority shall cause licences and transfers granted by it and charged with duty in accordance with item 14 of the Second Schedule to this Act to be endorsed with the passage "W.A. Stamp Duty Paid" and those licences and transfers shall thereupon be deemed to be duly stamped.

When the charging of duty is denoted on licences or transfers referred to in this section by adhesive stamps, the person issuing those licences or transfers shall furnish the Commissioner, not later than the fifteenth day of the month following the month in which those licences or transfers were issued, with a statement relating to those licences or transfers in such form as the Commissioner requires in writing.

(5)

(6)	No duty is chargeable under this Act

(a)	in the case of a transfer to a dealer, if that transfer has been obtained by the dealer for the purpose of the resale to another person by the dealer of the motor vehicle to which that transfer relates and that resale is in the ordinary course of the business of the dealer; or

1979.]

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[No. 37.

(b)	in the case of a licence granted to a person who carries on the business of selling motor vehicles, if that licence has been obtained by that person for the purpose of-

(i) selling the motor vehicle to which that licence relates to another person in the ordinary course of that business; or

(ii) demonstrating the motor vehicle referred to in subparagraph (i) of this paragraph to prospective purchasers thereof,

and the licence is the initial licence granted

for or in respect of that motor vehicle.

(7) A person applying for a licence or transfer referred to in subsection (6) of this section shall, before that licence or transfer is granted, make a certificate in such form as the Commissioner requires certifying that, if that licence or transfer is granted to him, the motor vehicle in respect of which he is applying for that licence or transfer will, while he is the holder of that licence or transfer, be used for the purpose specified in that certificate, being one of the purposes referred to in that subsection.

(8) An application for a licence or transfer shall be in writing accompanied

(a)	by the amount of the duty payable on the licence or transfer; and

(b)

(9) If the Commissioner is not satisfied that the

market value of a motor vehicle given in a statement

or valuation referred to in subsection (8) of this

unless that application contains a state- ment of the market value of the motor vehicle concerned, by a valuation of that motor vehicle in such form as the Commis- sioner requires.

No. 37.]

Stamp.

[1979.

section represents the market value of the motor vehicle at the time when that statement or valuation was made, the Commissioner may in writing require the applicant to furnish the Commissioner within the period specified in his requirement with such evidence in writing of that market value as the Commissioner thinks fit.

(10) On receipt of evidence furnished in compliance with a requirement made under sub- section (9) of this section, the Commissioner may, having regard to that evidence, reassess the amount of duty chargeable on the licence or transfer concerned and recover from the applicant the amount of any additional duty thereby required to be paid or refund to the applicant the amount of any overpayment of duty thereby occasioned, as the case requires.

(11) The amount of any additional duty recovered, or the amount of any overpayment of duty refunded, under subsection (10) of this section shall be denoted on the licence or transfer concerned.

(12) If an applicant for a licence or transfer does not state in writing an amount representing the market value of the motor vehicle concerned, the Commissioner may ascertain that value by such means as he thinks fit and make an assessment accordingly.

(13) When the Commissioner assesses or reassesses the market value of a motor vehicle under this section, duty shall be paid under and in accordance with this section on that market value as so assessed or reassessed.

A person who for the purposes of this section makes any return, statement, certificate or valua- tion, or furnishes any evidence, which is false in a material particular commits an offence against this Act. .

(14)

1979.]

Stamp.

[No. 37.

55. Section 76D of the principal Act is amended— amended.D (a) in subsection (1)-

(i) by deleting the words "Where any license" in line one and substituting the words "When any licence";

(ii) in paragraph (a) by deleting the word "license", wherever it occurs, and substituting the word "licence" in each case;

(iii) in line one of paragraph (b) by deleting the word "license" and substituting the word "licence";

(iv) by deleting the word "license" in line ten and substituting the word "licence";

(v) by deleting the words "is guilty of an an offence" in line eleven and substituting the words "commits an offence against this Act"; and

(vi) by deleting the last line;

(b) in subsection (2)-

(i) by inserting, after the word "penalty" in line one, the passage "by which an offence referred to in subsection (1) of this section is punishable";

(ii) by deleting the passage commencing with the words "the complaint" in line two and ending with the words "due to the Commissioner" in the last line and substituting the passage "a complaint laid in the name of the Commissioner in any court of summary jurisdiction and the provisions of section thirty-nine of this Act apply, so far as applicable, to that complaint and to any order or judgment made or given therein"; and

No. 37.]

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[1979.

Heading to

Part IDD

56. The principal Act is amended by deleting the

inserted.

heading "Leases." before section 77 and substituting

the following passage

PART II D.-LEASES. .

Section 77 57. Section 77 of the principal Act is amended

amended.

(a)	in line three of subsection (1) by deleting the words "the same duty" and substituting the passage "duty under item 12 of the Second Schedule to this Act"; and
(b)	by repealing subsection (2) and substituting the following subsection

(2) A lease made subsequently to and in conformity with an agreement referred to in subsection (1) of this section shall not be liable to duty and the Commis- sioner shall, on production to him of that agreement, duly stamped, denote on that lease the duty paid on that agreement, whereupon that lease shall be deemed to be duly stamped. .

Section 79

amended.

58. Section 79 of the principal Act is amended—

(a) in subsection (2)-

(i) by inserting in line one, after the word "lease", the words "or agreement for a lease";

(ii) by inserting, in line eight after the word "lease", the words "or agree- ment for a lease";

(iii) by inserting, in line eleven after the word "lease", the words "or agree- ment for a lease";

(iv) by deleting the passage "stamp duty, and accordingly the lease" in line fourteen and substituting the passage "duty, and accordingly the lease or agreement for a lease"; and

1979.]

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[No. 37.

(v) by inserting in the last line, after the word "nineteen", the words "of this Act"•

and

(b)	by inserting, after subsection (3), the following subsections

(4) When the amount of rent payable in respect of a lease or agreement for a lease is a nominal amount or unascer- tainable at the time of granting or entering into the lease or agreement for a lease, the Commissioner may express his opinion in accordance with section thirty- one of this Act with reference to the amount of duty with which the lease or agreement for a lease is chargeable.

(5)

The Commissioner shall, for the purposes of subsection (4) of this section, ascertain the fair annual rental of the property which is the subject of the lease or agreement for a lease concerned and apply the rates of duty set out in item 12 of the Second Schedule to this Act. .

59. The principal Act is amended by inserting, after New section	80	inserted.
section 79, the following section—

80. A lease or agreement for a lease whereby Duty on

provision is made for a fixed rent which is subject =:)%ise-	to periodic re-appraisement whereby the amount ment of rent.
of that rent may be increased or reduced to an amount which is not ascertainable at the time when that lease or agreement is granted or entered into shall be charged with duty under item 12 of the Second Schedule to this Act as an actual lease for the term stated therein and shall in addition be charged with duty under subitem (4) of that item in respect of each re-appraisement of the rent. .

No. 37.]

Stamp.

[1979.

Heading to

Part IIIE	60.
The principal Act is amended by deleting the heading "Mortgages and Other Securities." before section 81 and substituting the following passage-
inserted.

PART IIIE.-MORTGAGES AND OTHER

SECURITIES. .

Section 81

amended.	61.
Section 81 of the principal Act is amended in lines nine to thirty-five by deleting the passage commencing with the passage "includes —" and ending with the words "charging the same as a security" and substituting the passage "includes any agreement, contract or bond, whether or not accompanied by a deposit of title deeds, for making a mortgage, or any such other security of any lands, estate or property comprised in the title deeds, or for pledging or charging the same as a security, and any security for periodical payments or repayments of money".
Section 82
Se ctio	62. Section 82 of the principal Act is repealed.
Section 83

amended.

Section 83 of the principal Act is amended

(a)	in the last two lines of subsection (1) by deleting the words "the same duty" and substituting the passage "duty under item 13 of the Second Schedule to this Act";

(b) by repealing subsection

(2)

and

substituting the following subsections

(2) When the total amount secured or to be ultimately recoverable by or under an instrument of security is not expressed in that instrument to be limited to a definite and certain sum of money, the security concerned is deemed to be security only for the amount in respect of which ad valorem duty at the rate set out under item 13 of the Second Schedule to this Act is denoted on that instrument.

1979.]

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[No. 37.

(2a) A security referred to in sub- section (2) of this section is enforceable as a security only to the extent of the amount in respect of which duty referred to in that subsection has been paid, but when an advance or loan in excess of that amount is made or the indebtedness thereby secured is increased the instru- ment of security concerned shall be stamped with additional duty paid in respect of the excess or increase and the additional advance or loan or indebted- ness is deemed to be a new and separate instrument of security bearing date on the day on which that advance or loan is made or that indebtedness is increased and subject to the provisions of section twenty of this Act accordingly.

(2b) If a security referred to in sub- section (2) of this section is registered under any Act relating to the registration of securities, that registration shall be effective in respect of the additional advance or loan or indebtedness, but subject in the case of a bill of sale to paragraph (4) of section six of the Bills of Sale Act, 1899.

(2c) Additional duty referred to in subsection (2a) of this section may be paid and denoted from time to time as further advances or loans are made or as indebtedness is further increased by stamps impressed on or affixed to the security concerned and, in the case of adhesive stamps or adhesive coupons, duly cancelled.

When the original security concerned is deposited in the Office of Titles or any other public office in which registration is required, any duplicate or counterpart of the original instrument may be stamped with the additional duty

(2d)

No. 37.]

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[1979.

referred to in subsection (2a) of this section and that stamping shall have the same effect as if the stamps concerned had been impressed on or affixed to the original instrument. ; and

(c) in line one of subsection (3) by deleting the words "Provided that" and substituting the passage "Notwithstanding anything in this section,".

Sections 89,

85 and 86

64.

Sections 84, 85 and 86 of the principal Act are

repealed.

Section 87

repealed and

65.	Section 87 of the principal Act is repealed and

substituted.

the following section is substituted-

87. (1) When there are several instruments of

Collateral,

additional or	security for the same moneys which are secured by
substituted
securities.	a primary security duly stamped under item 13 of the Second Schedule to this Act, no further duty is chargeable in respect of those several instruments and the Commissioner shall denote thereon the stamping of that primary security and those several instruments shall be deemed to be duly stamped.

(2)

When a deed of defeasance or other instru- ment executed for the purpose of defeasing or making redeemable or explaining or qualifying any conveyance or transfer has been duly stamped under item 13 of the Second Schedule to this Act, any conveyance or transfer of a policy of life assurance or mortgage apparently absolute but intended only as security pursuant to that deed or other instru- ment shall not be chargeable with any further duty.

(f)	rental business in respect of which stamp duty or duty of a similar nature has been paid on the hiring arrangement concerned in accordance with the provisions of any law of the Commonwealth or of any other State, or of any Terri- tory, of the Common- wealth; ; and

No. 37.] (b) in subsection (2)-

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[1979.

(i) by deleting in line four the passage "prescribed or are, in any particular case,"; and

(ii) by inserting in the last line, after the word "Commissioner", the words "in writing".

Section 112 0

amended.

92. Section 112 0 of the principal Act is amended

(a)	in the last line of subsection (1) by deleting the passage "Penalty: Five hundred dollars.";
(b)	by inserting, after subsection (1), the following subsection-

( la) A registered person who contra- venes or fails to comply with the require- ments of subsection (1) of this section commits an offence against this Act. ;

(i) in line five the word "three" and substituting the word "two"; and

(ii) in the last line the passage "Penalty: Five hundred dollars.";

(d)	by inserting, after subsection (2), the following subsection

(2a) A registered person who contra- venes or fails to comply with the requirements of subsection (2) of this section commits an offence against this Act. ;

(e) in line seven of paragraph (a) of subsection (3) by deleting the words "that person" and substituting the words "the registered person"; and

(f) in line twelve of subsection (4) by deleting the word "stamp".

1979.]

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[No. 37.

Section 112P

93. Section 112P of the principal Act is amended

amended.

(a)	in line two of subsection (2) by deleting the word "stamp";
(b)	in line six of paragraph (d) of subsection (2) by deleting the word "stamp";
(c)	of paragraph (d) of subsection (2) by deleting the words "stamp duty of ten cents by an impressed stamp on the note or memorandum" and substituting the passage "duty of two dollars by an impressed stamp on the note or memorandum, which duty shall be paid by the person required to make the note or memorandum within seven days of the making thereof";
(d)	in line two of subparagraph (ii) of para- graph (d) of subsection (2) by deleting the word "stamp";
(e)	by repealing subsection (3);
(f)	in line two of subsection (5) by deleting the words "is liable" and substituting the words "commits an offence against this Act and is liable not only to the penalty referred to in section one hundred and sixteen of this Act but also";
(g)	in line three of subsection (5) by deleting the word "stamp"; and
(h)	by deleting paragraph (a) of subsection (6).

in lines one to three of subparagraph (i)

Section 112Q

94. Section 112Q of the principal Act is amended

amended.

(a)	by inserting, before the definition of "credit purchase agreement", the following defini- tion

"approved vendor" means a person-

(a)	carrying on business as a vendor; and

No. 37.]

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[1979.

(b)	declared under section one hundred and twelve S of this Act to be an approved vendor; ;

(b)	in line one of the definition of "goods" by deleting the word "include" and substitu- ting the word "includes";
(c)	in lines two and three of the definition of "instalment purchase agreement" by delet- ing the passage ", a hire-purchase agree- ment or a rental agreement" and substituting the words "or a hire-purchase agreement";

(d) in the definition of "purchase price"—

(i) in the last line of paragraph (a) by deleting the passage "; or" and substituting a semi-colon; and

(ii) by deleting paragraph (b);

and

(e) by deleting the definition of "rental agree-

ment".

Section 112R

amended.

95. Section 112R of the principal Act is amended

(a)	by repealing subsections (1) and (2); and
(b)	in lines three to seven of subsection (3) by deleting the passage commencing with the words "stamp duty on the agreement" and ending with the words "in accordance with this Act" and substituting the words "duty on the instalment purchase agreement shall fall on the purchaser".

Section 1125

amended.

96. Section 112S of the principal Act is amended

(a)	by repealing subsection (1) and substitut-

ing the following subsections

(1) A person may apply to the Commis- sioner in such form as the Commissioner requires in writing to be declared an approved vendor for the purposes of the definition of "approved vendor" in section one hundred and twelve Q of this Act.

1979.]

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[No. 37.

(la) On receiving an application under subsection (1) of this section, the Com- missioner may by instrument in writing declare the applicant to be an approved vendor and may in like manner at any time revoke a declaration so made. ;

(b)	in line two of subsection (2) by deleting the passage "(1)" and substituting the passage "(1a)";
(c)	by inserting, after subsection (2), the following subsection

(2a) When an approved vendor begins to carry on the business of entering into instalment purchase agreements, or keeps books, records or papers relating to that business, at an address which has not previously been notified to the Commissioner, the approved vendor shall forthwith notify the Commissioner in writing of that address. ;

(d)	in line two of subsection (3) by deleting the word "stamp";
(e)	in lines four and five of subsection (3) by deleting the passage "section one hundred and twelve R of";
(f)	in line eight of subsection (3) by deleting the word "stamp";

(g) in subsection (4)-

(i) by deleting in lines one and two the words "an instalment purchase agreement" and substituting the words "instalment purchase agreements";

(ii) by deleting paragraph (a) and substituting the following paragraph

(a)	lodge with the Commissioner within a period of fifteen days after the end of each month a

No. 37.]

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[1979.

statement in the form approved in writing by the Commissioner-

(i) setting out the sum of the purchase prices of all instalment purchase agreements, if any, entered into by him during that month and the sum of the purchase prices of all instalment purchase agreements entered into by him during that month which are exempt from duty under item 5 of the Third Schedule to this Act; or

(ii) declaring

that

instalment purchase agreements referred to in subparagraph (i) of this paragraph have been entered into by him during that month,

as the case requires; ;

(iii) in line three of paragraph (b) by deleting the word "stamp"; and

(iv) in the last line by deleting the passage "Penalty: Five hundred dollars.";

(h)	in line four of subsection (5) by deleting the words "such calculations" and substituting the words "the calculations so referred to";

(i) in lines five to eight of subsection (5) by deleting the passage commencing with the words "three years" and ending with the word "allow" and substituting the words "two years from the end of the month to

1979.]

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[No. 37.

which each statement in which the amounts calculated by means of those books, records and papers are set out relates";

(j)	in the last line of subsection (5) by deleting the passage "Penalty: Five hundred dollars."; and
(k)	by repealing subsection (6) and substituting the following subsections

(6) A person who-

(a)	contravenes or fails to comply with any of the requirements of this section; or
(b)	lodges with the Commissioner under subsection (4) of this section a statement which is false in any material particular,

commits an offence against this Act and is liable not only to the penalty referred to in section one hundred and sixteen of this Act but also to pay a penalty equal to double the amount of any duty that would have been payable if the requirement concerned had not been contravened or had been complied with or if the particular concerned had been corrected, as the case requires.

(7) A declaration made under sub- section (1) of this section before the coming into operation of section ninety- six of the Stamp Act Amendment Act, 1979, and in force immediately before that coming into operation shall be deemed to be a declaration made under subsection (la) of this section after that coming into operation. .

97. Section 112T of the principal Act is repealed. Szrao13:d1.121

No. 37.]

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[1979.

Section 112U

amended.

98. Section 112U of the principal Act is amended

(a)	in line four of subsection (1) by deleting the word "twenty" and substituting the words "one hundred";

(b) by repealing subsection

(2)

and

substituting the following subsection

(2) The original instrument referred to in subsection (1) of this section shall

(a)	if the instalment purchase agreement concerned is in writing, be the agreement as in writing; or
(b)	in any other case, be a memorandum in writing of the agreement prepared for the purposes of this section,

and, when the vendor concerned is an approved vendor, shall be boldly marked on the front or first page thereof with the passage "Approved vendor, duty payable on monthly statement". ;

(c)	in subsection (3) by deleting the word "An" in line one and substituting the passage "Subject to subsection (4) of this section, an";
(d)	by repealing subsection (4) and substituting the following subsection

(4) Notwithstanding anything con- tained in subsection (3) of this section, an instrument to which this section relates shall be deemed to have been prepared in accordance with this section if it relates to a hire-purchase agreement and complies with subsection (2) of section three of the Hire-Purchase Act, 1959. ;

and

(e)	in lines two, three and four of subsection (6) by deleting the words "is guilty of an offence and is liable to a penalty of five

1979.]

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[No. 37.

hundred dollars" and substituting the words "commits an offence against this Act".

99.

Sections 112V and 112W of the principal Act Tfgtird

112W

are repealed.

repealed.

inserting, before section 113 of the principal Act, in Part V.

100.

Part V of the principal Act is amended by fie2;Leacsteir°t%

the following section-

112V. (1) Any person may apply to the riyar

Commissioner in. a form approved by him in writing for permission to pay duty in respect of any class of instruments specified in that application in accordance with the provisions of this section as an alternative to paying duty by the individual stamping of any instrument on which duty is payable.

refuse permission applied for under subsection (1)(2) The Commissioner may in writing grant or

of this section and may at any time in writing revoke

permission so granted.

(3) When the Commissioner grants permission under subsection (2) of this section, he shall in that permission specify the date on which that permission comes into force and the class of instruments to which that permission relates.

(4) A person whose application for permission has been granted by the Commissioner under subsection (2) of this section

is, while that permission is in force, an

(a)	approved person for the purposes of this

section; and

shall not pay duty by the individual

(b)	stamping of any instruments of the class to

which that permission relates.

No. 37.]

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[1979.

(5) Subject to subsection (6) of this section, an approved person shall, within a period of fifteen days after the end of the month to which the return relates, lodge with the Commissioner

(a)	a return in such form as the Commissioner requires in writing; and
(b)	if one or more instruments have been made during that month, a remittance for the amount of duty that would, if the permis- sion concerned had not been granted, have been payable in respect of each individual instrument to which that return relates.

(6) If no instruments of the class to which his permission relates are made in any one month, the approved person concerned shall lodge with the Commissioner a nil return in respect of that month.

(7) An approved person shall make a record at such times and of such particulars relating to an instrument to which the permission concerned relates as the Commissioner may require in writing.

(8) An approved person shall endorse on every instrument of a class to which the permission concerned relates the passage "W.A. Stamp Duty Paid—Section 112V" or, in the case of instruments referred to in subsection (1) of section eighty-seven of this Act, shall make an endorsement on each of those instruments in accordance with instructions in writing given from time to time by the Commissioner.

(9) An instrument included in a return lodged with the Commissioner under subsection (5) of this section and on which duty is paid by a remittance made under that subsection is deemed to be duly stamped.

(10) Any approved person paying duty in accord- ance with any permission granted under subsection (2) of this section shall retain the records required to be made under subsection (7) of this section for

1979.]

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[No. 37.

a period of two years from the date on which they were made and make those records available to the Commissioner or any of his officers for checking purposes at any reasonable time within that period.

(11) Subject to subsection (12) of this section, any approved person who contravenes or fails to comply with any provision of this section commits an offence against this Act.

(12) Notwithstanding anything contained in subsection (11) of this section, any approved person who fails to lodge a return in accordance with subsection (5) of this section or lodges with the Commissioner a return which is false in any material particular commits an offence against this Act and is liable not only to the penalty referred to in section one hundred and sixteen of this Act but also to pay a penalty equal to double the amount of any duty that would have been payable in respect of the return had the return been lodged in accordance with sub- section (5) of this section or that is payable in accordance with the particulars given in the return concerned after correction of any false particular therein, as the case may be. .

101. Section 113 of the principal Act is amended in =dnel./3

lines three to nine by deleting the passage commencing with the words "shall be guilty of an offence" and ending with the words "identifying it" and substituting the words "commits an offence against this Act".

102. Section 114 of the principal Act is amended— amended.4

(a)	by inserting, after the section designation "114.", the subsection designation "(1)";
(b)	in the last line by deleting the passage "Penalty: Not exceeding forty dollars."; and
(c)	by inserting, after the existing section, the following subsections-

No. 37.]

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[1979.

(2) A person who contravenes or fails to comply with any of the provisions of subsection (1) of this section commits an offence against this Act.

(3) In subsection (1) of this section

"officer" means officer of the staff

assisting the Commissioner in

the administration of this Act. .

Section 116	103. Section 116 of the principal Act is repealed and
substituted.	the following section is substituted-
General
penalty.	116. A person who commits an offence against this Act shall on conviction be liable to a penalty not exceeding two thousand dollars. .
Section 117
repealed and	104. Section 117 of the principal Act is repealed and
substituted.	the following section is substituted-
Limitation
of criminal	117. A prosecution for an offence against this Act may be commenced at any time within two years after that offence was committed and not after- wards. .
proceedings.

repealed and

Section 118 105. Section 118 of the principal Act is repealed and

repealed and	the following section is substituted-
substituted.
Institution
of	118. (1) A complaint for an offence against any provision of this Act may be laid in the name of the Commissioner by any officer of the State Taxation Department employed in the administration of this Act and authorised to lay complaints on behalf of the Commissioner, and any prosecution instituted in the name of the Commissioner shall, in the absence of evidence to the contrary, be deemed to have been instituted by his authority.
prosecutions.
(2) An officer referred to in subsection (1) of this section may appear on behalf of the Commis- sioner in any proceedings for an offence against any provision of this Act. .

1979.]

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[No. 37.

106. Section 119 of the principal Act is amended— =ffeAl.9

(a)

in lines one, two and three of subsection (1) by deleting the words "or a person representing the Crown or a local authority or a person representing a local authority" and substituting the passage "or any Crown instrumentality, agent of the Crown or Government authority designated by the Treasurer by notice published in the

Government Gazette or a local authority";

(b)	in line five of subsection (1) by deleting the word "stamp";
(c)	in the last line of subsection (1) by deleting the word "stamp"; and
(d)	by repealing subsection (2) and substitu- ting the following subsection

(2) When the Treasurer has under subsection (1) of this section designated any Crown instrumentality, agent of the Crown or Government authority, he may by notice published in the Government

Gazette amend or revoke that designa-

tion. .

107. Section 120 of the principal Act is amended— =dner

(a)	in subsection (1) by inserting, after para- graph (b), the following paragraph

(c)	the payment of fees for the purposes of this Act; ; and

(b)	by repealing subsection (2) and substitu- ting the following subsection

(2) A person who contravenes or fails to comply with any provision of regulations made under subsection (1) of this section commits an offence against this Act. .

108. The Second Schedule to the principal Act is =Ile

repealed and the following Schedule is substituted-- rgbesatntaer

No. 37.]

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[1979.

SECOND SCHEDULE.

(Section 16(1)).

DUTIES PAYABLE ON INSTRUMENTS.

Person liable Item.	Nature of Instrument.	Duty
to pay duty.	payable.
The person

issuing the	1. BETTING TICKET:
betting

ticket.

On every betting ticket issued by a bookmaker

(a)

within the grandstand enclosure of any

metropolitan racecourse ....

0.02i

(b) elsewhere

....

0.01

The	2. BILL OF EXCHANGE OR PROMISSORY NOTE:
drawer or

maker. (See

Bill of exchange (including cheque or order) or

section 50).

Promissory note

(a)

payable on demand or at sight or on presentation, including a cheque drawn

on any banker

....0.08

(b)

drawn or made out of Western Australia and duly stamped with ad valorem stamp duty under the law of any other State, or of a Territory, of the Commonwealth ....0.08

(c)

expressed to be payable at a fixed perio'd of not more than 120 days after date or sight

in respect of each ten days and also of any fractional part of ten days of that period (a period expressed by reference to a month or months being reckoned on the basis of 30 days for a month)

for every $100, and also for any fractional part of $100, of the amount or value of the money for which the bill or note is drawn or made ....

0.01

(d) of any other kind whatsoever

for every $100, and also for any fractional part of $100, of the amount or value of the money for which the bill or note is drawn or made ....

0.12

The vendor.

3. CATTLE SALES STATEMENT:

(1) Any statement written out or caused to be written out by the owner or his agent, pursuant to the Cattle Industry Compensation Act, 1965, in respect of the sale of any cattle or carcasses of cattle, whether payment of the purchase money therefor is or is not made in full at the time of the sale or is to be made by instalments or is otherwise deferred

1979.]

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[No. 37.

Item.

Nature of Instrument.

Duty Per payable. `49

for every $1 and also for any fractional

part of $1-

(a)	of the amount of the purchase money in respect of one animal or one carcass sold singly ....	5/12
or	cent
(b)	of the total amount of the
purchase money in respect of any
number of cattle or carcasses, as

the case may be, sold in one lot or such amount, not being more than five-twelfths of a cent, as the Governor may, from time to time, by proclamation declare.	5/12
cent

(2) Notwithstanding the provisions of subitem (1) of this item, the duty in respect of the amount of the purchase money of any one animal, or any one carcass, whether sold singly or as part of a lot, shall not exceed the sum of fifty cents or such lesser sum as the Governor may, from time to time, by proclamation declare.

4. CONVEYANCE OR TRANSFER ON SALE OF PROPERTY:

(1) Land transfer under the Transfer of Land

The

Act, 1893

purchaser.

In the case of a transfer of land on a sale

thereof

for every $100 of the amount or value of the consideration, and also for

every fractional part of $100,

up to and including $10 000 thereof

1.25

and, in addition, for every $100 of the amount or value of the considera-

tion and also for every fractional

part of $100 in excess of $10 000

1.50

(2)	Conveyance or transfer of any other property	The
(except any marketable security or right in	purchaser.
respect of shares)

for every $100 of the amount or value of the consideration and also for every fractional part of $100 up to and including $10 000 thereof	1.25
and, in addition, for every $100 of the amount or value of the consideration and also for every fractional part of $100 in excess of $10 000	1.50

(3) Conveyance or transfer of any marketable security or right in respect of shares, not	The
purchaser.

being a transfer of a marketable security or right in respect of shares that is made or executed to perfect a sale or purchase thereof to which the provisions of Part IVA apply and which is deemed to be duly

No. 37.]

Stamp.

[1979.

Person liable

to pay duty.	Item.	Nature of Instrument.	Duty
payable.

stamped in accordance with those provisions or a transfer of any marketable security or right in respect of shares on a register situated outside the State

where the amount or value of the consider- ation is less than $100 for every $25 and

also for every fractional part of $25 where the amount or value of the consider-

0.15

ation is $100 or more for every $100 and

also for any fractional part of $100 (4) Conveyance or transfer of any marketable security or right in respect of shares sold and purchased to which a return lodged with the Commissioner pursuant to section 112C relates

0.60

The broker.

an amount calculated on the consideration

for each of those sales and purchases

(a) where the consideration-

(i)	does not exceed $25 ....	0.06
(ii)	exceeds $25 but does not

exceed $50

....

0.15

(iii) exceeds $50 but does not

exceed $75

....

0.23

(iv) exceeds $75 but is less than

$100

0.30

(b)	where the consideration is $100 or more

for every $100 and also for any

fractional part of $100

0.30

of the sale price or the purchase

price, as the case may be.

The

transferee.

5. CONVEYANCE OR TRANSFER:

(1) Conveyance or transfer of a lot by the responsible authority for a town planning scheme, including the Metropolitan Region Scheme, to a person who on the date of the coming into operation of the scheme was the owner of-

(a) the land comprised in the lot; or

(b)	land comprised in the scheme and to whom the lot is conveyed or transferred in substitution or exchange for that land or part thereof,

where the lot is comprised in the scheme and the conveyance or transfer is made in order to carry out or facilitate the carrying

out of the scheme

...

5.00

1979.

]

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[No. 37.

Item.	Nature of Instrument.	Duty	Person liable
payable.	to Pay duty.

(2) Expressions used in this item have the same meaning as they respectively have in the Town Planning and Development Act, 1928, or the Metropolitan Region Town Planning Scheme Act, 1959, as the case requires.

The

6. CONVEYANCE OR TRANSFER:

transferee.

Conveyance or transfer of any kind not described elsewhere in this Schedule and not being a	same duty as$5.00 or the
for item 4 of

settlement, deed of gift or an exchange ...	this Schedule
if less than
$5.00.

CREDIT BUSINESS:

See section

Payable by

112K.

registered

person.

DEED OR DECLARATION:

(1)

Deed of any kind not otherwise chargeable

The parties.

with duty ....

....

5.00

thereto.

(2) Declaration of any use or trust of any property by any writing and not being a will	The person
making the

or an instrument chargeable with ad valorem

declaration.

duty as a settlement or gift ....

5.00

The person

9. DUPLICATE OR COUNTERPART:

liable to duty

on the

Duplicate or counterpart of an instrument charge-

$2.00 or the

same duty as

original

able with duty

....

instrument.

••••

•

the original if

less than

$2.00.

10. EXCHANGE:

The person to

whom any

For any instrument effecting an exchange of any see section	property is
conveyed by

property

....

way of

exchange.

11. INSTALMENT PURCHASE AGREEMENT:

The vendor

and see

Any instrument or instruments constituting or 11% of pur- section 112R.

evidencing an instalment purchase agreement cahs"edefirse'riclen

section 112Q.

12. LEASE OR AGREEMENT FOR LEASE:

(1)

Any lease made in perpetuity or for a term of

Duty on the

The lessee.

amount payable.

years or for a period terminable with one	(See Item 4 of
or more lives, or otherwise contingent, In	this Schedule).
consideration of a sum of money paid by way of premium, fine or the like, if without rent, or an agreement for such a lease.

(2)	A lease, or an agreement for a lease, of land	The lessee.
and tenements at a rent without the payment of any sum by way of premium, fine or the like

No. 37.]

Stamp.

[1979.

Person liable Item.	Nature of Instrument.	Duty
to pay duty.	payable.

(a)	for a period not exceeding one year, for every $100 of the rent and also for every fractional part of $100 thereof that would be payable for a whole Year	0.25
(b)	for a period exceeding one year and not exceeding three years, for every $100 of the average yearly rent and also for every fractional part of $100

thereof

....

0.50

(c)

for a period exceeding three years, for every $100 of the average yearly rent and also for every fractional part of

$100 thereof

....

0.75

(d)

for an indefinite term, for every $100 of the rent and also for every fractional part of $100 thereof that would be payable for a whole year ....

0.50

Duty equal to

The lessee.	(3)	A lease of any lands or tenements at a rent	the combined
and in consideration of a premium, fine or the	amount of duty
like, or an agreement for such a lease	payable on a conveyance In consideration of the premium, fine or the like under item 4 of this Sched- ule and the duty payable on a lease or agreement for a lease for the rent under sub- item (2) of this Item.

The lessee.

(4) A lease of any lands or tenements of any other kind whatsoever not hereinbefore

described, or an agreement for such a lease

5.00

13. MORTGAGE (LEGAL OR EQUITABLE), BOND, DEBENTURE, COVENANT, BILL OF SALE, GUARANTEE, LIEN OR INSTRUMENT OF SECURITY OF ANY OTHER KIND WHAT- SOEVER:

Mortgagor (1) An instrument referred to in the heading to or obligor. this item, which instrument sets out the

only or principal or primary security for any sum or sums of money at stated periods, being neither interest for any principal sum secured by a duly stamped instrument nor wages or salary or rent reserved by a lease

(a)	for a definite and certain period so that the total amount ultimately payable can be ascertained

for every $100 and also for every

fractional part of $100

0.15

1979.

]

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[No. 37.

Item.

Nature of Instrument.

payable. to pay duty.

Duty

Person liable

(b) for a term of life or any other indefinite

Mortgagor

Period

or obligor.

for every $100, and also for every

fractional part of $100, of the

amount payable annually

....

2.50

(2) An instrument referred to in the heading to this item, which instrument sets out the	Mortgagor
or obligor.

only or principal or primary security for the

payment or repayment of money

for every $100, and also for every fractional

part of $100, of the amount payable

0.15

(3) An instrument setting out the transfer or assignment of any mortgage

(a) by way of sale ....

See Item 4 of

Transferee.

•...	this Schedule.

(b) by way of gift ....	See item 19	Donor.
of this Sched- ule.
(c) by way of security	See suhaem	Transferor.
01 or (2) of
this Item.

5.00

(d) of any other kind

Transferee.

14.

MOTOR VEHICLE LICENCE AND TRANSFER

The person

in whose

OF MOTOR VEHICLE LICENCE:

name the licence is

On a licence or transfer, for every $100, and also

issued or the

for every fractional part of $100, of the value	transferee.
of the motor vehicle up to a maximum duty of

$150

....

0.75

15. PARTITION:

The parties

thereto.

(1) Any instrument effecting a partition of any

property .

5.00

(2) Any instrument setting out any amount See section

required to achieve equality ....

]SAO.

16. POLICY OF INSURANCE:

The person

(1) Any instrument evidencing a policy of

issuing the

insurance

policy and

see

(a)

against the liability of an employer to

section 94.

pay compensation under the Workers'

Compensation Act, 1912

on the amount of the premium ....

(b)

issued under the Motor Vehicle (Third

Party Insurance) Act, 1943 ....

0.25

on the amount of the piernutm

No. 37.]

Stamp.

[1979.

Person liable Item .	Nature of Instrument.	Duty
to pay duty.	payable.

Insured.

(2) On a policy of insurance (undisclosed

premium)—

for every $100, and also for every fractional part of $100, of the sum insured ....	$
0.05

17. RELEASE OR RENUNCIATION OF ANY PROPERTY OR OF ANY RIGHT OR INTEREST IN ANY PROPERTY:

An instrument of release or renunciation referred

to in the heading to this item

See Item 4 of

Purchaser.

(a) by way of sale

this Schedule.

See Item 19

Donor.

(b) by way of gift

of this Sched-

ule.

Payable by	18. RENTAL BUSINESS:	See section
registered	112K.
person.
The settlor
or donor.	19. SETTLEMENT, DEED OF, OR DEED OF GIFT:

(1) Any instrument

(a)	whether voluntary or on any good or valuable consideration other than a

bona fide pecuniary consideration,

whereby any property is settled or agreed to be settled in any manner whatsoever, or is given or agreed to be given in any manner whatsoever; and

(b)	declaring that the property vested in the person executing the same shall be held in trust for the person or persons mentioned therein.

See item 4 of	(2) On the amount or value of property referred to in subitem (1) of this item, the same duty as that set out in item 4 of this Schedule, references to consideration in that item being construed for the purposes of this item as references to the amount or value of ..(ie property concerned.
this
Schedule.

1979.]

Stamp.

[No. 37.

109. The Third Schedule to the principal Act is PAreLle

repealed and the following Schedule is substituted— laesatigtaeir.

THIRD SCHEDULE.

(Section 16 (2) ).

EXEMPTIONS FROM DUTY.

Item.

Nature of Instrument.

1. BILL OF EXCHANGE OR PROMISSORY NOTE:

(1) Draft or order drawn by any banker in Western Australia on any other banker in Western Australia not payable to bearer or order, and used solely for the purpose of settling or clearing any account between those bankers.

(2)	Letter written by a banker in Western Australia to any other banker in Western Australia directing the Payment of any sum of money, the same not being payable to bearer or to order, and that letter not being sent or delivered to the person to whom payment is to be made or to any person on his behalf.
(3)	Letter of credit granted in Western Australia authoris- ing drafts payable in Western Australia to be drawn out of Western Australia.

(4) Cheques or orders for the withdrawal of moneys deposited in any bank, drawn or issued by

(a)	a society registered under the Friendly Societies Act, 1894;
(b)	a company, body, society or club maintaining an account with a savings bank as defined in section 5 of the Banking Act 1959 of the Parlia- ment of the Commonwealth as from time to time amended or with the Savings Bank Division of the Rural Department of The Rural and Industries Bank of Western Australia constituted under the Rural and Industries Bank Act, 1944;
(c)	the United Kingdom Government for the purpose of paying any person pensions, super- annuation, retiring allowances or gratuities;
(d)	any body in respect of which the Commissioner has granted a certificate referred to in section 49A of this Act.

No. 37.]

Stamp.

[1979.

Item.

Nature of Instrument.

2. CONVEYANCE OR TRANSFER ON SALE OF PROPERTY: (1) A transfer of any marketable securities of

(a)	any public statutory body constituted under the law of any other State, or of any Territory, of the Commonwealth; or
(b)	any Crown instrumentality, agent of the Crown or Government authority designated by the Treasurer by notice published in the Govern- ment Gazette.

(2) A sale or purchase of a marketable security made by a

broker on his own account or behalf when

(a)	in the case of a sale, the marketable securities or rights in respect of shares concerned were purchased by the broker on or within two clear days (not including any day on which the stock exchange of which he is a member is closed) of the day of the sale; and
(b)	in the case of a purchase, the marketable securities or rights in respect of shares con- cerned were sold by the broker on or within two clear days (not including any day on which the stock exchange of which he is a member is closed) of the day of the purchase.

(3) A sale or purchase of any odd lot of marketable	securities or rights in respect of shares by an odd lot
specialist.

(4) A sale or purchase of marketable securities by a broker

to sell or purchase lodged with him by or on behalf

of a dealer.

when the sale or purchase is made pursuant to an order

(5) Conveyance, transfer or surrender of the fee simple or other less estate in land to the Crown.

OD Grants for the fee simple or other less estate in lands from the Crown.

3. DEED OR DECLARATION:

Any instrument for the purpose of

(a)	discharging or releasing any duly stamped instrument of security which discharge or release is not made to effect a voluntary disposition inter vivos or a conveyance or transfer on sale; or
(b)	extending the terms of repayment of the amount secured by a duly stamped security.

4. DUPLICATE OR COUNTERPART:

Duplicates of

(a) instalment purchase agreements; and

(b) insurance policies.

1979.]

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[No. 37.

Item.

Nature of Instrument.

5. INSTALMENT PURCHASE AGREEMENT:

(1)

Any instalment purchase agreement when the purchase

price is less than $100.

(2)

Any instalment purchase agreement under which the purchaser is a person who is engaged in the trade or business of selling goods of the same nature or description as the goods to which the agreement relates.

(3) Any credit purchase agreement for the purchase of goods together with

(a) real property;

(b)	any estate or interest in real property; or
(c)	any business or interest in a business.

6. LEASE OR AGREEMENT FOR LEASE:

All leases or agreements for leases from the Crown or the Minister for Lands or the Minister for Mines under the Land Act, 1933, the Mining Act, 1904, and the regula- tions thereunder, respectively.

7. MORTGAGE (LEGAL OR EQUITABLE), BOND, DEBEN- TURE, COVENANT, BILL OF SALE, GUARANTEE, LIEN OR INSTRUMENT OF SECURITY OF ANY OTHER KIND WHATSOEVER:

(1) Any instrument in respect of a covenant or agreement by any person to pay sums of money, as a principal security, in relation to agreements for

(a)	hire of any goods, wares or merchandise;
(b)	hire, construction or installation of any machinery or plant;
(c)	execution of any building works; or
(d)	works or services of civil or other engineering or of a technological nature.

(2) Any bond, covenant or instrument when the total sum of the annuity or amount payable in each year is less than $100.

(3) Any mortgage or bond when the total amount secured is less than $100.

(4) Any bond with one or more sureties given by a contractor submitting a tender on construction work to be done in the State to provide that the tender shall not be withdrawn by the obligor before it is accepted or rejected and that if the tender is accepted the obligor shall execute the contract for the construction of the work to which the tender relates within a stipulated time.

(5) Any bond for the administration of the estate of a deceased person.

No. 37.]

Stamp.

[1979.

Item.

, Nature of Instrument.

(6) Any bond required for the purposes of any State, Territory or Commonwealth legislation.

(7) Any instrument acknowledging the receipt of money deposited with or lent to

(a)	a corporation which is a prescribed corporation within the meaning of subsection (7) of section 38 of the Companies Act, 1961; or
(b)	a society registered under the Building Societies Act, 1976.

(8) Any charter-party agreement.

8. POLICY OF INSURANCE: Policy of life insurance. Policy of reinsurance. (See section 95).