Western Australian Consolidated Acts Western Australian Consolidated Acts (1) A person liable to
pay duty on a dutiable transaction is to pay the duty within one month after
the date of the assessment notice issued in relation to the assessment of the
duty, unless a later time is provided under subsection (2) or (3) in
respect of the transaction.
(2) Unless
subsection (3) applies, duty is to be paid within 12 months after
the day on which liability for duty on the transaction arises if the
transaction is —
(a) a
conditional agreement; or
(b) a
dutiable transaction referred to in section 11(1)(a), (b), (c) or (d) if
a document relating to the transaction must be registered under —
(i)
the Mining Act 1978 ; or
(ii)
the Registration of Deeds Act 1856 ; or
(iii)
the Transfer of Land Act 1893 .
(3) Duty is to be paid
within 3 years after the day on which liability for duty on the
transaction arises if the transaction is —
(a) a
subdivision conditional agreement; or
(b) an
issue of title conditional agreement.
[Section 25 inserted by No. 17 of 2010
s. 7.]