Western Australian Consolidated Acts

DUTIES ACT 2008 - SECT 23

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

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

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

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

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

        Penalty: a fine of $5 000.

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

        [Section 23 amended by No. 17 of 2010 s. 6.]