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STAMP ACT 1921 - NOTES

Notes

1 This is a compilation of the Stamp Act 1921 and includes the amendments made by the other written laws referred to in the following table 1a, 6-10. The table also contains information about any reprint.

Compilation table

Short title

Number and year

Assent

Commencement

Stamp Act 1921

10 of 1922 (12 Geo. V No. 44)

31 Jan 1922

1 Apr 1922 (see s. 1 and Gazette 17 Mar 1922 p. 479)

Stamp Act Amendment Act 1923

53 of 1923 (14 Geo. V No. 32)

22 Dec 1923

22 Dec 1923

Stamp Act Amendment Act 1924

23 of 1924 (15 Geo. V No. 23)

31 Dec 1924

31 Dec 1924

Ministers’ Titles Act 1925 s. 2

8 of 1925 (16 Geo. V No. 8)

24 Sep 1925

24 Sep 1925

Stamp Act Amendment Act 1925

47 of 1925 (16 Geo. V No. 47)

31 Dec 1925

31 Dec 1925

Stamp Act Amendment Act 1926

17 of 1926 (17 Geo. V No. 17)

6 Nov 1926

6 Nov 1926

Stamp Act Amendment Act 1927

10 of 1927 (18 Geo. V No. 10)

6 Dec 1927

6 Dec 1927

Stamp Act Amendment Act 1928

22 of 1928 (19 Geo. V No. 22)

21 Dec 1928

21 Dec 1928

Stamp Act Amendment Act 1929

5 of 1929 (20 Geo. V No. 3)

7 Oct 1929

7 Oct 1929

Stamp Act Amendment Act (No. 3) 1930

11 of 1930 (21 Geo. V No. 11)

19 Nov 1930

19 Nov 1930

Stamp Act Amendment Act (No. 1) 1930

12 of 1930 (21 Geo. V No. 12)

19 Nov 1930

19 Nov 1930

Stamp Act Amendment Act 1931

39 of 1931 (22 Geo. V No. 39)

26 Nov 1931

1 Dec 1931 (see s. 2 and Gazette 27 Nov 1931 p. 2499)

Reprint of the Stamp Act 1921 in Appendix to session Volume 1933-34 11
(includes amendments listed above)

Stamp Act Amendment Act 1941

35 of 1941 (5 & 6 Geo. VI No. 35)

19 Dec 1941

19 Dec 1941

Stamp Act Amendment Act 1942

40 of 1942 (6 & 7 Geo. VI No. 40)

23 Dec 1942

23 Dec 1942

Stamp Act Amendment Act 1944

20 of 1944 (8 & 9 Geo. VI No. 20)

23 Dec 1944

23 Dec 1944

Reprint of the Stamp Act 1921 approved 3 Apr 1950 in Volume 5 of Reprinted Acts
(includes amendments listed above)

Stamp Act Amendment Act 1950

11 of 1950 (14 Geo. VI No. 11)

17 Nov 1950

17 Nov 1950

Stamp Act Amendment Act 1954

5 of 1954 (3 Eliz. II No. 5)

25 Aug 1954

25 Aug 1954

Betting Control Act 1954 s. 3(2)

63 of 1954 (3 Eliz. II No. 63)

30 Dec 1954

1 Aug 1955 (see s. 2 and Gazette 29 Jul 1955 p. 1767)

Stamp Act Amendment Act 1957

70 of 1957 (6 Eliz. II No. 70)

6 Dec 1957

1 Feb 1958 (see s. 2 and Gazette 24 Jan 1958 p. 129)

Reprint of the Stamp Act 1921 approved 1 May 1958 in Volume 12 of Reprinted Acts
(includes amendments listed above)

Stamp Act Amendment Act (No. 2) 1959

64 of 1959 (8 Eliz. II No. 64)

10 Dec 1959

21 Dec 1959 (see s. 2 and Gazette 18 Dec 1959 p. 3337)

Stamp Act Amendment Act 1959

72 of 1959 (8 Eliz. II No. 72)

14 Dec 1959

1 Jan 1960 (see s. 2 and Gazette 24 Dec 1959 p. 3457)

Stamp Act Amendment Act 1960

22 of 1960 (9 Eliz. II No. 22)

11 Oct 1960

13 Mar 1961 (see s. 2 and Gazette 10 Mar 1961 p. 653)

Stamp Act Amendment Act (No. 2) 1960

41 of 1960 (9 Eliz. II No. 41)

3 Nov 1960

1 Jul 1961 (see s. 2 and Gazette 5 May 1961 p. 1069)

Stamp Act Amendment Act 1961

21 of 1961 (10 Eliz. II No. 21)

30 Oct 1961

30 Oct 1961

Stamp Act Amendment Act 1962

20 of 1962 (11 Eliz. II No. 20)

1 Oct 1962

1 Oct 1962

Stamp Act Amendment Act (No. 2) 1962

60 of 1962 (11 Eliz. II No. 60)

30 Nov 1962

1 Jan 1963 (see s. 2)

Stamp Act Amendment Act (No. 3) 1962

69 of 1962 (11 Eliz. II No. 69)

30 Nov 1962

30 Nov 1962

Reprint of the Stamp Act 1921 approved 22 Apr 1963 (not in a Volume)
(includes amendments listed above)

Stamp Act Amendment Act 1963

7 of 1963 (12 Eliz. II No. 7)

15 Oct 1963

15 Oct 1963

Stamp Act Amendment Act (No. 2) 1963

37 of 1963 (12 Eliz. II No. 37)

19 Nov 1963

31 Dec 1963 (see s. 2 and Gazette 31 Dec 1963 p. 4055)

Stamp Act Amendment Act (No. 3) 1963

57 of 1963 (12 Eliz. II No. 57)

17 Dec 1963

17 Dec 1963

Stamp Act Amendment Act (No. 4) 1963

58 of 1963 (12 Eliz. II No. 58)

17 Dec 1963

1 Jul 1964 (see s. 2 and Gazette 5 Jun 1964 p. 2335)

Stamp Act Amendment Act 1965

72 of 1965

25 Nov 1965

s. 7, 8, 16(d), (h)(i), (j)(i)-(iii), (v) and (o): 1 Dec 1965 (see s. 2(2));
balance other than s. 3, 14 and 16(c): 1 Jan 1966 (see s. 2(1));
s. 3, 14 and 16(c): 14 Feb 1966 (see s. 2(2))

Decimal Currency Act 1965

113 of 1965

21 Dec 1965

Act other than s. 4-9: 21 Dec 1965 (see s. 2(1));
s. 4-9: 14 Feb 1966 (see s. 2(2))

Reprint of the Stamp Act 1921 approved 14 Feb 1966 in Volume 19 of Reprinted Acts
(includes amendments listed above)

Stamp Act Amendment Act 1966

67 of 1966

12 Dec 1966

s. 1, 2, 4 and 15(a), (b) and (f): 1 Jan 1967 (see s. 2(2));
balance: 1 Feb 1967 see s. 2(1))

Stamp Act Amendment Act (No. 2) 1966

90 of 1966

12 Dec 1966

1 Jan 1967 (see s. 2)

Stamp Act Amendment Act (No. 3) 1966

93 of 1966

12 Dec 1966

1 Jul 1967 (see s. 2 and Gazette 23 Jun 1967 p. 1691)

Stamp Act Amendment Act 1967

50 of 1967

24 Nov 1967

1 Dec 1967 (see s. 2)

Reprint of the Stamp Act 1921 approved 27 Aug 1968 (not in a Volume)
(includes amendments listed above)

Stamp Act Amendment Act 1968

54 of 1968

13 Nov 1968

1 Jan 1969 (see s. 2 and Gazette 13 Dec 1968 p. 3809)

Stamp Act Amendment Act 1969

113 of 1969

28 Nov 1969

1 Jan 1970 (see s. 2 and Gazette 16 Dec 1969 p. 4077)

Acts Amendment (Commissioner of State Taxation) Act 1970 Pt. VI

21 of 1970

8 May 1970

1 Jul 1970 (see s. 2 and Gazette 26 Jun 1970 p. 1831)

Stamp Act Amendment Act 1970

102 of 1970

8 Dec 1970

s. 12(a), (c)-(e): 1 Jul 1970 (see s. 2(3));
s. 5-11 and 15(b): 1 Oct 1970 (see s. 2(2));
s. 3, 4, 12(b), 13, 14, and 15(a): 1 Jan 1971 (see s. 2(1)(c))

Stamp Act Amendment Act 1971

3 of 1971

13 Sep 1971

13 Sep 1971

Stamp Act Amendment Act (No. 2) 1971

29 of 1971

1 Dec 1971

1 Jan 1972 (see s. 2 and Gazette 10 Dec 1971 p. 5169)

Stamp Act Amendment Act 1972

32 of 1972

16 Jun 1972

1 Jul 1972 (see s. 2 and Gazette 30 Jun 1972 p. 2100)

Metric Conversion Act 1972

94 of 1972 (as amended by No. 19 of 1973 s. 4)

4 Dec 1972

Relevant amendments (see Second Sch.12) took effect on 1 Jul 1973 (see s. 4(2) and Gazette 22 Jun 1973 p. 2379)

Stamp Act Amendment Act 1974

9 of 1974

27 Sep 1974

s. 1, 2 and 7: 27 Sep 1974 (see s. 2(1));
s. 5, 6 and 9: 1 Dec 1974 (see s. 2(2) and Gazette 22 Nov 1974 p. 508-9);
s. 3, 4, 8 and 10: 1 Jan 1975 (see s. 2(2) and Gazette 22 Nov 1974 p. 5089)

Stamp Act Amendment Act (No. 2) 1974

46 of 1974

18 Nov 1974

1 Dec 1974 (see s. 2 and Gazette 29 Nov 1974 p. 5167)

Reprint of the Stamp Act 1921 approved 20 Feb 1976 (includes amendments listed above)

Stamp Act Amendment Act 1976

96 of 1976

12 Nov 1976

1 Jan 1977 (see s. 2)

Stamp Act Amendment Act 1977

63 of 1977

23 Nov 1977

23 Nov 1977

Stamp Act Amendment Act 1979

37 of 1979

18 Oct 1979

s. 1, 2, 42 and 61: 18 Oct 1979 (see s. 2(2));
balance: 1 Jan 1980 (see s. 2(1) and Gazette 7 Dec 1979 p. 3769)

Credit Unions (Consequential Provisions) Act 1979 Pt. 1

47 of 1979

7 Nov 1979

1 Jul 1980 (see s. 2)

Reprint of the Stamp Act 1921 approved 25 Mar 1980 (includes amendments listed above except those in the Credit Unions (Consequential Provisions) Act 1979)

Stamp Amendment Act 1980

63 of 1980

26 Nov 1980

4 Nov 1980 (see s. 1(4))

Stamp Amendment Act 1981

81 of 1981

9 Nov 1981

Act other than s. 3 and 8: 1 Dec 1981 (see s. 2(1));
s. 3 and 8: 1 Jan 1982 (see s. 2(2))

Acts Amendment (Traffic Board) Act 1981 Pt. VIII

106 of 1981

4 Dec 1981

2 Feb 1982 (see s. 2)

Stamp Amendment Act 1982

1 of 1982

8 Apr 1982

8 Apr 1982

Companies (Consequential Amendments) Act 1982 s. 28

10 of 1982

14 May 1982

1 Jul 1982 (see s. 2(1) and Gazette 25 Jun 1982 p. 2079)

Stamp Amendment Act (No. 2) 1982

15 of 1982

14 May 1982

Act other than s. 4: 8 Apr 1982 (see s. 2(1));
s. 4: 14 May 1982 (see s. 2(2))

Stamp Amendment Act (No. 3) 1982

45 of 1982

26 Aug 1982

24 Dec 1981 (see s. 2)

Stamp Amendment Act (No. 4) 1982

93 of 1982

22 Nov 1982

Act other than s. 3-6, 7(1) and 8: 22 Nov 1982 (see s. 2(1));
s. 3-6, 7(1) and 8: 1 Jan 1983 (see s. 2(2))

Stamp Amendment Act (No. 5) 1982

99 of 1982

24 Nov 1982

1 Jan 1983 (see s. 2)

Stamp Amendment Act (No. 6) 1982

112 of 1982

8 Dec 1982

26 Oct 1982 (see s. 2)

Stamp Amendment Act 1983

14 of 1983

31 Oct 1983

Act other than s. 6(d): 1 Nov 1983 (see s. 2(1));
s. 6(d): 1 Dec 1983 (see s. 2(2) and Gazette 25 Nov 1983 p. 4649)

Stamp Amendment Act (No. 2) 1983

61 of 1983

13 Dec 1983

s. 1-4: 13 Dec 1983 (see s. 2(1));
Act other than s. 1-4: 1 Jan 1984 (see s. 2(2))

Stamp Amendment Act 1984

81 of 1984

7 Dec 1984

s. 1 and 2: 7 Dec 1984;
Act other than s. 1 and 2: 1 Jan 1985 (see s. 2 and Gazette 28 Dec 1984 p. 4197)

Stamp Amendment Act (No. 2) 1984

109 of 1984

19 Dec 1984

1 Jan 1985 (see s. 2)

Acts Amendment (Lotteries) Act 1985 Pt. V

19 of 1985

19 Apr 1985

19 Apr 1985 (see s. 2(1))

Reprint of the Stamp Act 1921 as at 9 Jun 1985 (includes amendments listed above)

Stamp Amendment Act 1985

84 of 1985

4 Dec 1985

1 Jan 1986 (see s. 2)

Stamp Amendment Act (No. 2) 1985

85 of 1985

4 Dec 1985

1 Jan 1986 (see s. 2)

Stamp Amendment Act 1986

98 of 1986

11 Dec 1986

s. 4-10: 11 Nov 1986 (see s. 2(2));
s. 1, 2, 13-18, 20, 21(1)(a)(i) and 22: 11 Dec 1986 (see s. 2(1));
s. 21(1)(b) and (2): 1 Jan 1987 (see s. 2(4) and Gazette 19 Dec 1986 p. 4859);
s. 11 and 19: 8 Jan 1987 (see s. 2(3));
s. 12 and 21(1)(a)(ii): 1 Feb 1987 (see s. 2(4) and Gazette 19 Dec 1986 p. 4859)

Stamp Amendment Act 1987 13

33 of 1987

30 Jun 1987

Act other than s. 5, 15 and 19: 30 Jun 1987 (see s. 2(1));
s. 5, 15 and 19: 24 Jul 1987 (see s. 2(2) and Gazette 24 Jul 1987 p. 2813)

Stamp Amendment Act (No. 2) 1987

100 of 1987

18 Dec 1987

1 Jan 1988 (see s. 2)

Reprint of the Stamp Act 1921 as at 21 Mar 1989 (includes amendments listed above)

Stamp Amendment Act (No. 2) 1989

3 of 1989

20 Apr 1989

20 Apr 1989 (see s. 2)

Stamp Amendment Act (No. 4) 1989

16 of 1989
(as amended by No. 41 of 1989 s. 28)

16 Nov 1989

s. 4(2): 1 Nov 1989 (see s. 2(2) and Gazette 29 Dec 1989 p. 4665);
s. 4(4): 1 Nov 1989 (see s. 2(4));
s. 1, 2 and 4(1): 16 Nov 1989 (see s. 2(1));
s. 4(3): 1 Jul 1990 (see s. 2(3) and Gazette 8 Jun 1990 p. 2615)

Taxation (Reciprocal Powers) Act 1989 s. 16

18 of 1989

1 Dec 1989

5 Oct 1990 (see s. 2 and Gazette 5 Oct 1990 p. 5122)

Stamp Amendment Act (No. 3) 1989

41 of 1989

21 Dec 1989

s. 27(3): 30 Jun 1989 (see s. 2(4));
s. 11, 13, 20(a) and (b), 24 and 26: 1 Nov 1989 (see s. 2(2));
s. 4, 10(a)-(c), 12, 20(c) and 27(1): 1 Dec 1989 (see s. 2(3)(b));

s. 1-9, 10(d), 12, 14-16, 18(b)-(e), 21-23, 25, 27(4) and 28: 21 Dec 1989 (see s. 2(5));
s. 17, 18(a), (f) and (g), 19 and 27(2): 1 Jul 1990 (see s. 2(1) and Gazette 8 Jun 1990 p. 2615)

Stamp Amendment Act 1990

20 of 1990

24 Jul 1990

24 Jul 1990 (see s. 2)

Acts Amendment (Betting Tax and Stamp Duty) Act (No. 2) 1990 Pt. 2

58 of 1990

17 Dec 1990

1 Aug 1989 (see s. 2)

R & I Bank Act 1990 s. 45(1)

73 of 1990

20 Dec 1990

1 Jan 1991 (see s. 2(2) and Gazette 28 Dec 1990 p. 6369)

Stamp Amendment Act 1991

52 of 1991

17 Dec 1991

s. 4 and 6: 29 Aug 1991 (see s. 2(2));
balance: 17 Dec 1991 (see s. 2(1))

Stamp Amendment Act (No. 2) 1991

53 of 1991

17 Dec 1991

17 Dec 1991 (see s. 2)

SGIO Privatisation Act 1992 s. 29

49 of 1992

9 Dec 1992

7 Jan 1993 (see s. 2(3) and Gazette 7 Jan 1993 p. 15)

Stamp Amendment Act 1993

42 of 1993

20 Dec 1993

Act other than s. 6 and Pt. 2: 20 Dec 1993 (see s. 2(1));
Pt. 2: 1 Jan 1994 (see s. 2(2));
s. 6: 11 Jan 1994 (see s. 2(3) and Gazette 11 Jan 1994 p. 43)

R & I Bank Amendment Act 1994 s. 13

6 of 1994

11 Apr 1994

26 Apr 1994 (see s. 2 and Gazette 26 Apr 1994 p. 1743)

Stamp Amendment Act 1994

39 of 1994

26 Aug 1994

1 Sep 1994 (see s. 2)

Stamp Amendment Act (No. 2) 1994 14

79 of 1994

22 Dec 1994

22 Dec 1994 (see s. 2)

Bank of Western Australia Act 1995 s. 44

14 of 1995

4 Jul 1995

1 Dec 1995 (see s. 2(3) and Gazette 29 Nov 1995 p. 5529)

Road Traffic Amendment Act 1995 s. 14

21 of 1995

13 Jul 1995

25 Nov 1995 (see s. 2 and Gazette 24 Nov 1995 p. 5390)

Stamp Amendment (Marketable Securities Duty) Act 1995

22 of 1995

13 Jul 1995

1 Jul 1995 (see s. 2)

Stamp Amendment Act 1995 15

41 of 1995

24 Oct 1995

24 Oct 1995 (see s. 2)

Acts Amendment (Vehicle Licences) Act 1995 Pt. 3

57 of 1995

20 Dec 1995

20 Dec 1995 (see s. 2)

Reprint of the Stamp Act 1921 as at 23 Jan 1996 (includes amendments listed above)

Local Government (Consequential Amendments) Act 1996 s. 4

14 of 1996

28 Jun 1996

1 Jul 1996 (see s. 2)

Revenue Laws Amendment (Assessment) Act 1996 Pt. 5 16

20 of 1996

28 Jun 1996

28 Jun 1996 (see s. 2(1))

Acts Amendment (ICWA) Act 1996 s. 38

45 of 1996

25 Oct 1996

1 Oct 1997 (see s. 2 and Gazette 23 Sep 1997 p. 5357)

Revenue Laws Amendment (Assessment) Act (No. 2) 1996 Pt. 5

48 of 1996

25 Oct 1996

Div. 1-2: 30 Nov 1995 (see s. 2(2));
Div. 3: 15 Jul 1996 (see s. 2(3));
Div. 4: 1 Oct 1996 (see s. 2(4));
Div. 5: 25 Oct 1996 (see s. 2(1))

Stamp Amendment Act 1996

57 of 1996

11 Nov 1996

20 Nov 1995 (see s. 2)

Strata Titles Amendment Act 1996 s. 40

61 of 1996

11 Nov 1996

20 Jan 1997 (see s. 2 and Gazette 17 Jan 1997 p. 405)

Road Traffic Amendment Act 1996 Pt. 3 Div. 8

76 of 1996

14 Nov 1996

1 Feb 1997 (see s. 2 and Gazette 31 Jan 1997 p. 613)

Transfer of Land Amendment Act 1996 s. 153(1) and (2)

81 of 1996

14 Nov 1996

14 Nov 1996 (see s. 2(1))

Revenue Laws Amendment (Assessment) Act 1997 Pt. 4 17

13 of 1997

25 Jun 1997

Div. 2: 27 Dec 1996 (see s. 2(3));
Div. 3: 14 Jan 1997 (see s. 2(4));
Div. 4: 12 May 1997 (see s. 2(5));
Div. 1, 5 and 6: 25 Jun 1997 (see s. 2(1))

Acts Amendment (Land Administration) Act 1997 Pt. 55 and s. 141

31 of 1997

3 Oct 1997

30 Mar 1998 (see s. 2 and Gazette 27 Mar 1998 p. 1765)

Acts Amendment and Repeal (Family Court) Act 1997 s. 37

41 of 1997

9 Dec 1997

26 Sep 1998 (see s. 2)

Revenue Laws Amendment (Assessment) Act (No. 2) 1997 Pt. 3

51 of 1997

12 Dec 1997

12 Dec 1997 (see s. 2)

Statutes (Repeals and Minor Amendments) Act 1997 s. 113

57 of 1997

15 Dec 1997

15 Dec 1997 (see s. 2(1))

Revenue Laws Amendment (Taxation) Act 1998 Pt. 3 18

18 of 1998

30 Jun 1998

1 Jul 1998 (see s. 2(2) and also take note of s. 2(4) and (5))

Revenue Laws Amendment (Assessment) Act 1998 Pt. 5, Pt. 6 Div. 4 and Pt. 7

22 of 1998

30 Jun 1998

Pt. 5 Div. 2: 1 Oct 1997 (see s. 2(1));
Pt. 5 Div. 1 and 3 and Pt. 7: 30 Jun 1998 (see s. 2(1));
Pt. 5 Div. 4: 1 Jul 1998 (see s. 2(1));
Pt. 6 Div. 4: 2 Jul 1998 (see s. 2(1))

Revenue Laws Amendment (Assessment) Act (No. 2) 1998 Pt. 3

58 of 1998

18 Dec 1998

s. 8: 30 Mar 1998 (see s. 2(2));
balance: 18 Dec 1998 (see s. 2(1))

Friendly Societies (Western Australia) Act 1999 s. 23

2 of 1999

25 Mar 1999

24 May 1999 (see s. 2 and Gazette 21 May 1999 p. 1999)

Revenue Laws Amendment (Assessment) Act 1999 Pt. 2

24 of 1999

29 Jun 1999

s. 4: 1 Jul 1998 (see s. 2(2));
s. 5 and 6: 29 Jun 1999
(see s. 2(1));
s. 7: 1 Jul 1999 (see s. 2(3))

Revenue Laws Amendment (Taxation) Act 1999 Pt. 3 19

25 of 1999

29 Jun 1999

1 Jul 1999 (see s. 2(4))

Acts Amendment and Repeal (Financial Sector Reform) Act 1999 s. 103

26 of 1999

29 Jun 1999

1 Jul 1999 (see s. 2(1) and Gazette 30 Jun 1999 p. 2905)

Reprint of the Stamp Act 1921 as at 22 Oct 1999 (includes amendments listed above)

Financial Relations Agreement (Consequential Provisions) Act 1999 Pt. 5 20

53 of 1999

13 Dec 1999

Div. 1 and 3: 13 Dec 1999 (see s. 2(1));
Div. 2: 1 Jul 2001 (see s. 2(2))

Acts Amendment (Continuing Lotteries) Act 2000 Pt. 2 21

6 of 2000
(as amended by No. 45 of 2002 s. 6)

11 Apr 2000

1 Jul 2000 (see s. 2 and Gazette 23 Jun 2000 p. 3191)

Stamp Amendment Act 2000

28 of 2000

6 Jul 2000

6 Jul 2000 (see s. 2)

Revenue Laws Amendment (Assessment) Act 2000 Pt. 2 22

29 of 2000

6 Jul 2000

6 Jul 2000 (see s. 2(1))

Stamp Amendment Act (No. 3) 2000 23

60 of 2000

4 Dec 2000

10 Aug 2000 (see s. 2)

Revenue Laws Amendment (Assessment) Act 2001 Pt. 4

3 of 2001

26 Jun 2001

Div. 1 and 2: 26 Jun 2001 (see s. 2(1));
Div. 3: 30 Jun 2001 (see s. 2(4));
Div. 4: 1 Jul 2001 (see s. 2(6))

Revenue Laws Amendment (Taxation) Act 2001 Pt. 3

4 of 2001

26 Jun 2001

30 Jun 2001 (see s. 2(4))

Corporations (Consequential Amendments) Act 2001 Pt. 48

10 of 2001

28 Jun 2001

15 Jul 2001 (see s. 2 and Gazette 29 Jun 2001 p. 3257 and Cwlth. Gazette 13 Jul 2001 No. S285)

Building Societies Amendment Act 2001 s. 51

12 of 2001

13 Jul 2001

13 Jul 2001 (see s. 2)

Reprint of the Stamp Act 1921 as at 3 Aug 2001 (includes amendments listed above)
(correction in Gazette 23 Nov 2001 p. 6030)

Revenue Laws Amendment (Assessment) Act (No. 2) 2001 Pt. 5 and 6

36 of 2001

7 Jan 2002

7 Jan 2002 (see s. 2(1))

Revenue Laws Amendment (Taxation) Act (No. 2) 2001 Pt. 4 (s. 13-15)

37 of 2001

7 Jan 2002

s. 13: 7 Jan 2002 (see s. 2(1));
s. 14: 7 Jan 2002 (see s. 2(4));
s. 15: 7 Jan 2002 (see s. 2(5))

Machinery of Government (Planning and Infrastructure) Amendment Act 2002 s. 65

7 of 2002

19 Jun 2002

1 Jul 2002 (see s. 2 and Gazette 28 Jun 2002 p. 3037)

Stamp Amendment (Budget) Act 2002 24, 25

11 of 2002

28 Jun 2002

s. 1 and 2: 28 Jun 2002;
Act other than s. 1 and 2: 1 Jul 2002 (see s. 2)

Family Court Amendment Act 2002 s. 52

25 of 2002

25 Sep 2002

1 Dec 2002 (see s. 2 and Gazette 29 Nov 2002 p. 5651)

Taxation Administration (Consequential Provisions) (Taxing) Act 2002 Pt. 3 26

46 of 2002

20 Mar 2003

1 Jul 2003 (see s. 2 and Gazette 27 Jun 2003 p. 2383)

Stamp Amendment Act 2003

2 of 2003

20 Mar 2003

s. 1 and 2: 20 Mar 2003;
Act other than s. 1 and 2: 1 Jul 2003 (see s. 2 and Gazette 27 Jun 2003 p. 2383)

Corporations (Consequential Amendments) Act (No. 3) 2003 Pt. 14 27

21 of 2003

23 Apr 2003

11 Mar 2002 (see s. 2 and Cwlth Gazette 24 Oct 2001 No. GN42)

Acts Amendment (Equality of Status) Act 2003 Pt. 55

28 of 2003

22 May 2003

1 Jul 2003 (see s. 2 and Gazette 30 Jun 2003 p. 2579)

Stamp Amendment (Budget) Act 2003 28

44 of 2003

30 Jun 2003

s. 1 and 2: 30 Jun 2003;
s. 3, 4: 1 Jul 2003 (see s. 2(2));
s. 5: 1 Jul 2003, but in relation to certain policies of insurance it comes into operation 8 May 2003 (see s. 2(3))

Reprint 14: The Stamp Act 1921 as at 12 Sep 2003 (includes amendments listed above)
(correction in Gazette 20 Jul 2004 p. 2909)

Acts Amendment (Carbon Rights and Tree Plantation Agreements) Act 2003 Pt. 4

56 of 2003

29 Oct 2003

24 Mar 2004 (see s. 2 and Gazette 23 Mar 2004 p. 975)

Business Tax Review (Taxing) Act (No. 2) 2003

59 of 2003

26 Nov 2003

s. 1 and 2: 26 Nov 2003;
Act other than s. 1, 2 and 4(3): 1 Jan 2004 (see s. 2 and Gazette 30 Dec 2003 p. 5721);
s. 4(3): 1 Jul 2004 (see s. 2 and Gazette 21 May 2004 p. 1711)

Business Tax Review (Assessment) Act (No. 2) 2003 Pt. 2 Div. 1 and 2, s. 97-99 and 107 29, 30

66 of 2003

5 Dec 2003

s. 107: 1 Jul 2003 (see s. 2(5) and Gazette 27 Jun 2003 p. 2383);
Pt. 2 Div. 1 and 2 (other than s. 70(1), 80, 81(1)(a), 82, 83, 85, 87(9), 93, and 94): 1 Jan 2004 (see s. 2(1) and (2) and Gazette 30 Dec 2003 p. 5721);
s. 70(1): 1 Mar 2004 (see s. 2(1) and (2) and Gazette 30 Dec 2003 p. 5721);
s. 80, 81(1)(a), 82, 83, 85, 87(9), 93 and 94: 1 Jul 2004 (see s. 2(1) and (2) and Gazette 21 May 2004 p. 1711);
s. 97-99: 1 Jul 2004 (see s. 2(3))

Revenue Laws Amendment Act 2004 Pt. 3 31

11 of 2004

29 Jun 2004

1 Jul 2004 (see s. 2(2))

Revenue Laws Amendment and Repeal Act 2004 Pt. 5 32

12 of 2004

29 Jun 2004

Div. 1 and 4 (other than s. 26 and 32): 29 Jun 2004 (see s. 2(1));
Div. 2 and 3 and s. 26 and 32: 1 Jul 2004 (see s. 2(2))

Workers’ Compensation Reform Act 2004 s. 174

42 of 2004

9 Nov 2004

4 Jan 2005 (see s. 2 and Gazette 31 Dec 2004 p. 7131)

Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004 Pt. 4 33

83 of 2004

8 Dec 2004

8 Dec 2004 (see s. 2)

Reprint 15: The Stamp Act 1921 as at 3 Jun 2005 (includes amendments listed above)

Revenue Laws Amendment Act 2005 Pt. 3 (s. 5-30) 34

11 of 2005

30 Aug 2005

s. 27 and 29: 1 Jan 2004 (see s. 2(3));
s. 28: 1 Jul 2004 (see s. 2(4));
s. 8, 11(1), 13(2) and (3) and 18-25: 18 May 2005 (see s. 2(2));
balance: 30 Aug 2005 (see s. 2(1))

Revenue Laws Amendment Act (No. 2) 2005 Pt. 3

12 of 2005

30 Aug 2005

30 Aug 2005 (see s. 2(1))

Housing Societies Repeal Act 2005 s. 30 

17 of 2005

5 Oct 2005

10 Jul 2010 (see s. 2(3) and Gazette 9 Jul 2010 p. 3239)

Stamp Amendment Act 2005 35

34 of 2005

12 Dec 2005

Act other than Pt. 3: 12 Dec 2005 (see s. 2(1));
Pt. 3: 1 Jan 2006 (see s. 2(2))

Stamp Amendment (Taxing) Act 2005

35 of 2005

12 Dec 2005

s. 1 and 2: 12 Dec 2005;
Act other than s. 1 and 2: 1 Mar 2006 (see s. 2 and Gazette 24 Jan 2006 p. 429)

Stamp Amendment (Assessment) Act 2005 36

36 of 2005

12 Dec 2005

s. 5: 1 Jul 1997 (see s. 2(2));
s. 1-4 and 7: 12 Dec 2005 (see s. 2(1));
s. 6 and 8: 1 Mar 2006 (see s. 2(3) and Gazette 24 Jan 2006 p. 429)

Planning and Development (Consequential and Transitional Provisions) Act 2005 s. 15

38 of 2005

12 Dec 2005

9 Apr 2006 (see s. 2 and Gazette 21 Mar 2006 p. 1078)

Reprint 16: The Stamp Act 1921 as at 12 May 2006 (includes amendments listed above except those in the Housing Societies Repeal Act 2005 s. 30) (correction in Gazette 18 Jul 2006 p. 2619)

Revenue Laws Amendment Act 2006 Pt. 2 (s. 3-16) 3

31 of 2006

4 Jul 2006

s. 4: 1 Jan 2004 (see s. 2(2));
s. 5(2) and 6: 1 Jul 2004 (see s. 2(3));
s. 14 and 16: 1 Jul 2006 (see s. 2(5) and (6));
s. 3, 5(1), 7-13 and 15: 4 Jul 2006 (see s. 2(1))

Stamp Amendment Act 2006

67 of 2006

11 Dec 2006

s. 4: 27 Jun 2006 (see s. 2(2));
Act other than s. 4: 12 Dec 2006 (see s. 2(1))

Revenue Laws Amendment (Taxation) Act 2007 Pt. 5 37

12 of 2007 (as amended by No. 30 of 2008 s. 7)

29 Jun 2007

Pt. 5 other than s. 13(2): 1 Jul 2007 (see s. 2(d)(i))

Reprint 17: The Stamp Act 1921 as at 24 Aug 2007 (includes amendments listed above except those in the Housing Societies Repeal Act 2005 s. 30)

Biosecurity and Agriculture Management (Repeal and Consequential Provisions) Act 2007 s. 55

24 of 2007

12 Oct 2007

14 Aug 2010 (see s. 2(1) and Gazette 13 Aug 2010 p. 4021)

Wills Amendment Act 2007 s. 25

27 of 2007

26 Oct 2007

9 Feb 2008 (see s. 2 and Gazette 8 Feb 2008 p. 313)

Duties Legislation Amendment Act 2008 Pt. 2 Div. 1

12 of 2008

14 Apr 2008

1 Jul 2008 (see s. 2(d))

Revenue Laws Amendment Act 2008 s. 8 and Pt. 8 4

30 of 2008

27 Jun 2008

Pt. 8: 6 Feb 2008 (see s. 2(1)(d));
s. 8: 27 Jun 2008 (see s. 2(2)(a))

Reprint 18: The Stamp Act 1921 as at 29 Aug 2008 (includes amendments listed above except those in the Housing Societies Repeal Act 2005 s. 30 and the Biosecurity and Agriculture Management (Repeal and Consequential Provisions) Act 2007 s. 55)

Statutes (Repeals and Miscellaneous Amendments) Act 2009 s. 119

8 of 2009

21 May 2009

22 May 2009 (see s. 2(b))

Standardisation of Formatting Act 2010 s. 4 and 51

19 of 2010

28 Jun 2010

11 Sep 2010 (see s. 2(b) and Gazette 10 Sep 2010 p. 4341)

2 Repealed by the Mining Act 1978.

3 Section 75AH has a retrospective commencement date effective from 1 Jul 2004; see the Revenue Laws Amendment Act 2006 s. 2(3).

4 Section 76 has a retrospective commencement date effective from 6 Feb 2008; see the Revenue Laws Amendment Act 2008 s. 2(1)(d).

5 The Acts Amendment (Land Administration) Act 1997 came into operation 30 Mar 1998.

6 The Stamp Act Amendment Act (No. 2) 1952 commenced on 5 Jan 1953 (see Gazette 31 Dec 1952 p. 2985) but was repealed by the Betting Control Act 1954 s. 3(1).

7 The Road Traffic Amendment Act 2000 Pt. 3 Div. 3 would have amended the Stamp Act 1921 but was repealed by the Taxation Administration (Consequential Provisions) Act 2002 s. 28(3) without coming into operation.

8 Under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7 this Act is to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes Administration) Regulations 2007. r. 1-4 and Pt. 6 Div. 1 of those regulations read as follows:

“

1. Citation

These regulations are the Commonwealth Places (Mirror Taxes Administration) Regulations 2007.

2. Commencement

These regulations come into operation on the day on which the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 comes into operation.

3. When certain modifications have effect

(1) The modifications prescribed in Part 2, Part 3, Part 5, Part 6 Division 2 and Part 7 have effect on and from 1 July 2003.

(2) The modifications prescribed in Part 4 have effect on and from 9 April 2006 and prevail over the modifications in the Commonwealth Places (Mirror Taxes Administration) Regulations 2002 Part 5 to the extent of any inconsistency.

Note: Modifications prescribed for the purposes of section 7(2) of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Gazette, see section 7(3) of the Act.

4. Modification of State taxing laws

(1) For the purposes of section 7(2) of the Act, each State taxing law is taken to be modified to the extent necessary to give effect to subregulation (2).

(2) If —

(a) a State taxing law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding applied law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and

(b) a person is required or permitted, or could be required or permitted, to take an action under both the State taxing law and the corresponding applied law in relation to the event, state of affairs or transaction; and

(c) the person has taken the action in accordance with the corresponding applied law; and

(d) the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the State taxing law or the corresponding applied law or both, as the case requires,

then —

(e) the person is not required to take the action under the State taxing law; and

(f) the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the State taxing law in relation to the event, state of affairs or transaction.

(3) The particular modifications set out in these regulations of certain State taxing laws have effect for the purposes of section 7(2) of the Act.

Part 6 — Stamp duty

Division 1 — The Stamp Act 1921

37. Modification of the Stamp Act 1921

This Division sets out modifications of the Stamp Act 1921 in its application as a law of Western Australia.

38. Section 2 inserted

After section 1 the following section is inserted —

“

2. Application of Act in non-Commonwealth places

(1) In this Act, unless the contrary intention appears —

(a) a reference to this Act is to be read as a reference to this Act in its application as a law of Western Australia; and

(b) a reference to the regulations is to be read as a reference to the Stamp Regulations 2003 in their application as a law of Western Australia; and

(c) a reference to the Land Tax Assessment Act 2002 is to be read as a reference to that Act in its application as a law of Western Australia; and

(d) a reference to the Taxation Administration Act 2003 is to be read as a reference to that Act in its application as a law of Western Australia.

(2) This Act is to be read with the applied Stamp Act as a single body of law.

(3) If this Act requires any duty paid or payable in another State or a Territory, or any duty previously paid, to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid or payable under the applied Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.

”.

39. Section 4 modified

Section 4(1) is modified by inserting in their appropriate alphabetical positions —
“

“applied interstate law” means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State in accordance with the Commonwealth Act;

“applied Stamp Act” means the Stamp Act 1921 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Act;

“Commonwealth Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth;

”.

40. Section 4AA inserted

After section 4 the following section is inserted —
“

4AA. Instruments subject to dual liability

(1) If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the applied Stamp Act, the total amount of duty payable under this Act and the applied Stamp Act may be calculated under this Act by reference to the amount equal to the sum of —

(a) the amount or amounts in respect of which duty is payable under this Act; and

(b) the amount or amounts in respect of which duty is payable under the applied Stamp Act.

(2) The amount of duty payable on the instrument or instruments under this Act is the amount calculated under subsection (1) less any amount paid under the applied Stamp Act.

”.

41. Section 81 modified

Section 81 is modified in the definition of “corresponding Act” by inserting after “State” —

“ or an applied interstate law ”.

42. Section 119 modified

Section 119(1) is modified in the definition of “exempt body” by inserting after paragraph (a) the following paragraph —

“

(aa) the Commonwealth or the Crown in right of the Commonwealth;

”.
”.

9 Under the Commonwealth Places (Mirror Taxes) Act 1998 s. 8(2) of the Commonwealth, this Act is to be read and construed with any modifications referred to in subsection (1) of that section and, in particular, with the modifications set out in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007. R. 1-5 and Pt. 6 Div. 1 of that notice read as follows:

“

1. Citation

This notice is the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007.

2. Commencement

This notice comes into operation on the day after the day on which it is registered under the Legislative Instruments Act 2003 of the Commonwealth.

3. When certain modifications have effect

(1) The modifications prescribed in Part 2, Part 3, Part 5, Part 6 Division 2 and Part 7 have effect on and from 1 July 2003.

(2) The modifications prescribed in Part 4 have effect on and from 9 April 2006 and prevail over the modifications in the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002 Part 5 to the extent of any inconsistency.

Note: Modifications prescribed in a notice under section 8 of the Act may be expressed to take effect from a date that is earlier than the date on which the modifications are published in the Commonwealth of Australia Gazette, see section 8(5) of the Act.

4. Definitions

In this notice —

“applied WA law” means the provisions of a State taxing law of Western Australia that apply or are taken to have applied in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act;

“Commissioner of State Revenue” means the Commissioner of State Revenue of Western Australia appointed in accordance with the Taxation Administration Act 2003 section 6 of Western Australia;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

5. Modification of applied WA laws

(1) For the purposes of the Commonwealth Mirror Taxes Act section 8, each applied WA law is taken to be modified to the extent necessary to give effect to subclause (2).

(2) If —

(a) an applied WA law applies, or could apply, to any extent, to or in relation to an event, state of affairs or transaction, and the corresponding State taxing law also applies, or could apply, to any extent, to or in relation to the same event, state of affairs or transaction; and

(b) a person is required or permitted, or could be required or permitted, to take an action under both the applied WA law and the corresponding State taxing law in relation to the event, state of affairs or transaction; and

(c) the person has taken the action in accordance with the corresponding State taxing law; and

(d) the Commissioner of State Revenue has sufficient information about the event, state of affairs or transaction to carry out his or her functions in relation to it under the applied WA law or the corresponding State taxing law or both, as the case requires,

then —

(e) the person is not required to take the action under the applied WA law; and

(f) the Commissioner may carry out his or her functions in relation to the event, state of affairs or transaction as if the person had taken whatever action is required or permitted under the applied WA law in relation to the event, state of affairs or transaction.

(3) The particular modifications set out in this notice of certain applied WA laws have effect for the purposes of the Commonwealth Mirror Taxes Act section 8.

Part 6 — Stamp duty

Division 1 — The applied Stamp Act 1921

39. Modification of the applied Stamp Act 1921

This Division sets out modifications of the Stamp Act 1921 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia.

40. Section 2 inserted

After section 1 the following section is inserted  —

“

2. Application of Act in Commonwealth places

(1) In this Act, unless the contrary intention appears —

(a) a reference to this Act is to be read as a reference to this Act in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and

(b) a reference to the regulations is to be read as a reference to the Stamp Regulations 2003 of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act; and

(c) a reference to the Minister is to be read as a reference to the Minister of the Crown in right of Western Australia to whom the administration of the corresponding Stamp Act is for the time being committed by the Governor of Western Australia; and

(d) a reference to any of the following enactments is to be read as a reference to the enactment of that name of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act —

(i) the Business Tax Review (Assessment) Act (No. 2) 2003;

(ii) the Land Tax Assessment Act 2002;

(iii) the Revenue Laws Amendment Act 2006;

(iv) the Taxation Administration Act 2003.

(2) This Act is to be read with the corresponding Stamp Act as a single body of law.

(3) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient —

(a) to enable this Act to operate effectively as a law of the Commonwealth; and

(b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Stamp Act is as nearly as possible the same as the taxpayer’s liability would be under the corresponding Stamp Act alone if the Commonwealth places in Western Australia were not Commonwealth places.

(4) If this Act requires any duty paid or payable in another State or a Territory, or any duty previously paid, to be taken into account for the purpose of calculating the amount of duty payable under this Act, then any duty paid, payable or previously paid under the corresponding Stamp Act must also be taken into account if it would have been taken into account under this Act if it were paid or payable solely under this Act.

”.

41. Section 4 modified

(1) Section 4(1) is modified by inserting in their appropriate alphabetical positions —

“

“applied interstate law” means a law of another State in its application as a law of the Commonwealth in or in relation to Commonwealth places in that State in accordance with the Commonwealth Mirror Taxes Act;

“Commonwealth Mirror Taxes Act” means the Commonwealth Places (Mirror Taxes) Act 1998;

“corresponding Stamp Act” means the Stamp Act 1921 of Western Australia in its application as a law of Western Australia;

”.

(2) Section 4(1) is modified in the definition of “government body” by inserting after “State” —

“ or the Commonwealth ”.

42. Section 4AA inserted

After section 4 the following section is inserted —
“

4AA. Instruments subject to dual liability

(1) If an instrument or 2 or more instruments is, are or may be liable for duty under both this Act and the corresponding Stamp Act, the total amount of duty payable under this Act and the corresponding Stamp Act may be calculated under this Act by reference to the amount equal to the sum of —

(a) the amount or amounts in respect of which duty is payable under this Act; and

(b) the amount or amounts in respect of which duty is payable under the corresponding Stamp Act.

(2) The amount of duty paid or payable on the instrument or instruments under this Act is the amount equal to the amount calculated under subsection (1) less any amount paid under the corresponding Stamp Act.

”.

43. Section 16 modified

Section 16(1) is modified by deleting “for the use of the Crown”.

44. Section 26 modified

(1) Section 26(1) is modified by deleting “Crown” and inserting instead —

“ Commonwealth ”.

(2) Section 26(1a) is modified by deleting “Crown” and inserting instead —

“ Commonwealth ”.

45. Section 81 modified

Section 81 is modified in the definition of “corresponding Act” by inserting after “State” —

“ or an applied interstate law ”.

”.

10 The amendment in the Racing and Gambling Legislation Amendment and Repeal Act 2003 s. 175(3) is not included because the section it sought to amend had been repealed by the Stamp Amendment Act 2003 s. 7 before the amendment purported to come into operation.

11 The renumbering of Parts, Divisions, sections etc. effected in the 1934 reprint (in the appendix to the annual sessional volume of 1933-1934) and subsequent reprints has been retained. References to the original numbering are contained in those reprints.

12 The Second Schedule to the Metric Conversion Act 1972 was inserted by the Metric Conversion Act Amendment Act 1973.

13 The Stamp Amendment Act 1987 s. 4 provided for s. 76AG and 76AN, which were inserted by the 1987 Act, to have retrospective application to transactions occurring on or after 19 Jan 1987.

14 The Stamp Amendment Act (No. 2) 1994 s. 4(2) and 5(2) and (3) contain transitional provisions relating to documents executed before the commencement of this Act.

15 The Stamp Amendment Act 1995 s. 6(2) reads as follows:

“
(2) Section 73F is enacted to avoid doubt and does not limit the application of the principal Act as enacted before the commencement of this section to transactions entered into in relation to business licences (within the meaning of that section) before that commencement.

”.

16 The Revenue Laws Amendment (Assessment) Act 1996 s. 32(5) reads as follows:

“
(5) Section 75E of the principal Act as amended by this Act applies to an instrument executed on or after the commencement of the Revenue Laws Amendment (Assessment) Act 1996.

”.

17 The Revenue Laws Amendment (Assessment) Act 1997 s. 36(2) reads as follows:

“
(2) Section 27(3) as inserted in the principal Act by subsection (1) applies to an instrument or document executed before or after the day on which this section commences.

”.

18 The Revenue Laws Amendment (Taxation) Act 1998 s. 2(4) and (5) and 13 contain transitional provisions relating to instruments executed before 1 July 1998.

19 The Revenue Laws Amendment (Taxation) Act 1999 s. 7(2), (3) and (4) contain transitional provisions relating to applications made before 1 July 1999.

20 The Financial Relations Agreement (Consequential Provisions) Act 1999 s. 3 and 32 read as follows:
“

3. Objectives

The main objectives of this Act are —

(a) to record the intention of this State to comply with, and give effect to, the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, a copy of which is set out in Schedule 1; and

(b) to implement, in part, measures described in that agreement.

32. Savings

(1) Subject to subsection (2), the former provisions continue to apply as if this Division were not enacted, to and in relation to —

(a) information referred to in section 9(1c) of those provisions that was acquired on or before 30 June 2001 or during the continued application under this section of Part IVA Division 4 of those provisions;

(b) instruments referred to in section 112D of those provisions that were executed on or before 30 June 2001 and the subsequent SCH-regulated transfers;

(c) transfers referred to in section 112E or 112F of those provisions that were made on or before 30 June 2001;

(d) sales and purchases referred to in Part IVA Division 3 of those provisions that were made or deemed to have been made on or before 30 June 2001;

(e) SCH-regulated transfers to which Part IVA Division 4 of those provisions applies that were made on or before 30 June 2001;

(f) matters referred to in Part IVA Division 5 of those provisions, until all instruments required to be endorsed under section 112D of those provisions have been so endorsed;

(g) relevant transactions referred to in Part IVAB of those provisions that were made or effected, or deemed to have been made or effected, on or before 30 June 2001;

(h) the matters referred to in the Second Schedule item 4A of those provisions where the conveyances or transfers were made on or before 30 June 2001; and

(i) exemptions in the Third Schedule of those provisions where the conveyances, transfers, sales or purchases were made on or before 30 June 2001.

(2) Regulations may be made under section 120 of the Stamp Act 1921 that, subject to any condition that the regulations may impose, terminate an obligation that, because of subsection (1), would otherwise continue under —

(a) section 112E(6) and (7) of the former provisions, in relation to a record referred to in section 112E(5) of the former provisions;

(b) section 112F(11) and (12) of the former provisions, in relation to a record referred to in section 112F(10) of the former provisions;

(c) section 112FI(5) and (6) of the former provisions, in relation to a record referred to in section 112FI(3) of the former provisions;

(d) section 112FJ(3) and (4) of the former provisions, in relation to a copy of an instrument endorsed under section 112FJ(2) of the former provisions;

(e) section 112FQ of the former provisions, in relation to the particulars and records referred to in that section; or

(f) section 112GF of the former provisions, in relation to books and records referred to in that section.

(3) In this section —

“former provisions” means the Stamp Act 1921 as in force immediately before the coming into operation of this Division.

”.

21 The Acts Amendment (Continuing Lotteries) Act 2000 Pt. 4 (as amended by No. 45 of 2002 s. 6) reads as follows:

“

Part 4 — Savings and transitional provisions

17. Interpretation

In this Part —

“commencement day” means the day on which this Act comes into operation;

“Commission” means the Gaming Commission of Western Australia, established under the Gaming Commission Act 1987;

“Gaming Commission Act” means the Gaming Commission Act 1987 as amended by this Act;

“Stamp Act” means the Stamp Act 1921 as in force immediately prior to the commencement day.

[Section 17 amended by No. 45 of 2002 s. 6.]

18. Licences

A licence issued under Part IVAA of the Stamp Act and in force immediately before the commencement day —

(a) is taken to be a licence issued under Part V Division 7 of the Gaming Commission Act; and

(b) subject to that Division, continues in force until —

(i) the day on which the licence would have expired under Part IVAA of the Stamp Act; or

(ii) 5 years after the commencement day,

whichever is the earlier.

19. Cancellation of licence

For the purposes of section 104B(3)(c) of the Gaming Commission Act, the cancellation of a licence under Part IVAA of the Stamp Act is to be treated as if it were a cancellation under the Gaming Commission Act, Part V Division 7.

20. Pending appeals

(1) Subject to subsection (2), an appeal commenced under section 111 of the Stamp Act before the commencement day, may be continued and dealt with as if the amendments in Parts 2 and 3 of this Act had not been passed.

(2) For the purposes of continuing and dealing with pending appeals, if a Local Court wishes to exercise its power, under section 111(3)(b) of the Stamp Act, to remit a matter under appeal, it is to remit that matter to the Commission, instead of the Commissioner of State Revenue.

21. Continuing effect of approvals

Any approval granted under section 111B of the Stamp Act continues in force until that approval is varied or revoked by the Commission under section 104F(2) of the Gaming Commission Act.

22. Returns

If duty payable to the Commissioner of State Revenue under section 111B of the Stamp Act on a return lodged, or to be lodged, with the Commissioner of State Revenue under section 111B of the Stamp Act has not been paid prior to the commencement day then, despite this Act, the duty payable continues as a debt due to the Commissioner of State Revenue.

23. Refund of duty

Where a licensed supplier is entitled to a refund of duty from the Commissioner of State Revenue under section 111D of the Stamp Act, and that duty has not been refunded before or on the commencement day, then despite this Act, the licensed supplier is entitled to a refund of that amount of duty from the Commissioner of State Revenue.

24. Memoranda

(1) Where the Commissioner of State Revenue was entitled to create a memorandum under section 111E of the Stamp Act, and that entitlement had not been exercised by the Commissioner of State Revenue before or on the commencement day, then on and from the commencement day the Commission is instead entitled to create that memorandum.

(2) In addition to the entitlement under subsection (1), the Commission is entitled to assess the amount to be paid (including any fine), and to collect the outstanding amount, in relation to a memorandum created under subsection (1).

”.

22 The Revenue Laws Amendment (Assessment) Act 2000 s. 6(2) and 8(2), (3) and (4) read as follows:

“

6. Section 75JB amended and transitional provision

(2) In the event of a cessation of ownership or control referred to in section 75JB(5f)(a) or (b) of the Stamp Act 1921 as inserted by subsection (1) taking place on or after 25 May 2000 and before this Act receives the Royal Assent, the notification required by section 75JB(5f)(c) of that Act is to be given within one month after this Act receives the Royal Assent.

8. Section 75JDA inserted and transitional provision

(2) In subsections (3) and (4) —

“transitional period” means the period beginning on 25 October 1999 and ending when subsection (1) comes into operation.

(3) If an exemption under section 75JB of the Stamp Act 1921 has been granted during the transitional period and the Commissioner is of the opinion that it would not have been granted if subsection (1) had come into operation on 25 October 1999, the claw-back under Part IIIBAAA of that Act applies.

(4) Section 75JDA(4) of the Stamp Act 1921 does not apply to a requirement under section 75JC(5) of that Act if the determination under section 75JC was made during the transitional period.

”.

23 The Stamp Amendment Act (No. 3) 2000 s. 21 reads as follows:

“

21. Transitional

(1) In this section —

“amended provisions” means the provisions of Part IIIBA and sections 32, 73DA, 75HA, 75I and 75J of the Stamp Act 1921 as enacted after the coming into operation of this Act;

“existing provisions” means the provisions of Part IIIBA and sections 32, 73DA, 75HA, 75I and 75J of the Stamp Act 1921 as enacted before the coming into operation of this Act.

(2) Subject to subsection (3), the existing provisions continue to apply to and in relation to an acquisition of an interest in a corporation that occurred before 10 August 2000 and the amended provisions do not apply to it.

(3) Subsection (2) does not affect the operation of the amended provisions in relation to an acquisition of an interest that occurred before 10 August 2000 in so far as those provisions have effect for the purpose of determining whether an acquisition that occurred on or after 10 August 2000 is a relevant acquisition for the purposes of those provisions.

(4) If —

(a) a legally enforceable agreement in writing was executed before 10 August 2000;

(b) that agreement created before 10 August 2000 an entitlement to an interest in a corporation; and

(c) that entitlement resulted or results in that interest being acquired on or after 10 August 2000 but before 1 January 2001,

the acquisition of that interest is to be regarded for the purposes of subsections (2) and (3) as having occurred before 10 August 2000.

(5) Despite section 76AG(3) or 76AN(2), as the case may be, of the amended provisions, if —

(a) an acquisition of an interest in a corporation occurred on or after 10 August 2000 but before this Act receives the Royal Assent;

(b) a statement has to be lodged under section 76AG or 76AN in respect of that acquisition because of the operation of the amended provisions; and

(c) the existing provisions would not have required such a statement to be lodged,

the statement may be lodged at any time before the end of the period of 3 months after the day on which this Act receives the Royal Assent.

”.

24 Between 16 May 2002 and 30 June 2002, the amendments in Part 4 of the Stamp Amendment (Budget) Act 2002 operated in relation to policies of insurance issued under the Motor Vehicle (Third Party Insurance) Act 1943 that —

(a) were effected or renewed on or after 16 May 2002 but before 1 July 2002; and

(b) are valid for a period commencing on or after 1 July 2002.

See section 2(4) of the Stamp Amendment (Budget) Act 2002.

25 The Stamp Amendment (Budget) Act 2002 s. 5 and 9 read as follows:

“
5. Transitional

Despite the amendments effected by this Part, the Stamp Act 1921 as in force immediately before 1 July 2002 continues to apply to and in relation to instruments of a kind referred to in the Second Schedule item 4(1) to that Act that were executed before 1 July 2002.

9. Transitional

(1) Despite the amendments effected by this Part, the Stamp Act 1921 as in force immediately before the commencement day continues to apply to and in relation to the issue or transfer of a motor vehicle licence the application for which was made before the commencement day.

(2) Despite subsection (1), if —

(a) the commencement day is after 1 July 2002;

(b) an application for the issue or transfer of a motor vehicle licence is made to a licensing authority on or after 1 July 2002; and

(c) stamp duty in respect of the issue or transfer of the licence is not paid before the commencement day,

then the Stamp Act 1921 as amended by this Part applies to and in relation to the issue or transfer of the licence.

(3) If, under section 76C(9), (10) or (10C) of the Stamp Act 1921, the amount of duty payable in respect of the issue or transfer of a licence is assessed before the commencement day, then the Stamp Act 1921 as in force immediately before that day continues to apply to and in relation to the issue or transfer of the licence and the assessment.

(4) In this Part —

“commencement day” means day on which this Part comes into operation.

”.

26 The Taxation Administration (Consequential Provisions) (Taxing) Act 2002 s. 3 and 4 and Pt. 4 Div. 1, 2 and 6 read as follows:
“

3. Relationship with other Acts

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

4. Meaning of terms used in this Act

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

Part 4 — Transitional provisions

Division 1 — Interpretation

33. Definitions

In this Part —

“commencement day” means the day on which the Taxation Administration Act 2003 comes into operation;

“old Act” means —

(a) an Act repealed by section 5;

(b) the old Stamp Act; or

(c) section 41 of the Metropolitan Region Town Planning Scheme Act 1959 as in force immediately before the commencement day;

“old Stamp Act” means the Stamp Act 1921 as in force immediately before the commencement day;

“substantive provisions”, in relation to an old Act, means the provisions of the old Act other than those dealing with matters dealt with in the Taxation Administration Act 2003.

Division 2 — General transitional provisions

34. General transitional arrangements

(1) Section 37(1) of the Interpretation Act 1984, except paragraphs (a) and (b), does not apply in relation to the repeal of an old Act.

(2) The repeal of an old Act does not, unless the contrary intention appears —

(a) affect any right, interest, title, power or privilege created, acquired, accrued, established or exercisable or any status or capacity existing prior to the repeal;

(b) affect any duty, obligation, liability, or burden of proof imposed, created, or incurred prior to the repeal;

(c) subject to section 11 of The Criminal Code and section 10 of the Sentencing Act 1995, affect any penalty or forfeiture incurred or liable to be incurred in respect of an offence committed against the old Act; or

(d) affect any investigation, legal proceeding or remedy in respect of any such right, interest, title, power, privilege, status, capacity, duty, obligation, liability, burden of proof, penalty or forfeiture.

(3) Subject to subsections (4) and (5) —

(a) a right, interest, title, power, privilege, duty, obligation, liability or burden of proof referred to in subsection (2)(a) or (b) may be exercised or enforced;

(b) a penalty or forfeiture referred to in subsection (2)(c) may be imposed and enforced; and

(c) an investigation, legal proceeding or remedy referred to in subsection (2)(d) may be instituted, continued, or enforced,

as if the substantive provisions of the relevant old Act —

(d) had not been repealed;

(e) were a taxation Act for the purposes of the Taxation Administration Act 2003; and

(f) had been amended to make any modifications necessary for this section to have effect.

(4) If an objection, appeal or other legal proceeding (the “action”) was instituted under an old Act and was not finally determined before the commencement day —

(a) the action may be continued;

(b) any requirement to pay interest on an amount of tax determined in the action to have been overpaid applies and may be enforced;

(c) any penalty may be imposed and enforced; and

(d) any decision, order or determination made in the action has effect, and may be enforced,

as if this Act and the taxation Acts had not commenced.

(5) If the time limited by an old Act for doing anything is longer than the time limited by a taxation Act for doing the equivalent thing under that Act, then in relation to a matter to which subsection (3) applies, the time limited under the old Act applies in relation to the doing of the thing under the taxation Act.

(6) If the time limited by an old Act for commencing proceedings in relation to an offence under that Act is shorter than the 5 year period limited by section 111 of the Taxation Administration Act 2003, then despite section 111, proceedings in relation to an offence under the old Act (including an offence under a provision of the old Act that is continued in force under this Part) cannot be commenced after the expiry of the shorter period provided for by the old Act.

(7) In this section a reference, in relation to the Stamp Act 1921, to the repeal of the old Act is a reference to the amendment of the Act by the Stamp Amendment Act 2003.

35. Commissioner not to increase tax liability

Despite Part 3 Division 1 of the Taxation Administration Act 2003, the Commissioner must not make a reassessment that increases the amount of tax a person is liable to pay in relation to anything that happened before the commencement day if the reassessment could not have been made under the relevant old Act.

36. Delegations

A delegation made under an old Act and in force immediately before the commencement day continues in force on and after that day as a delegation made under section 10 of the Taxation Administration Act 2003.

Division 6 — Stamp duty

43. Adhesive stamps (Stamp Act 1921, s. 15, 21 and 23)

(1) Despite its repeal by the Stamp Amendment Act 2003, section 15 of the old Stamp Act continues in force for 12 months after the commencement day in relation to adhesive stamps that were affixed on instruments before that day.

(2) Despite their repeal by the Stamp Amendment Act 2003, sections 21 and 23 of the old Stamp Act continue in force for 3 months after the commencement day in relation to adhesive stamps that were affixed on instruments before that day.

(3) If adhesive stamps affixed to an instrument have been cancelled in accordance with the old Stamp Act (including the provisions of the old Stamp Act continued in force by subsections (1) and (2)) the instrument is taken to have been endorsed in accordance with section 17C of the Stamp Act 1921.

44. Printing of “Stamp Duty Paid” on cheques (Stamp Act 1921, s. 52)

(1) An authorisation of a financial institution granted under section 52 of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement made under the Taxation Administration Act 2003.

(2) Any requirement that applied, immediately before the commencement day, to a person to whom an authorisation continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the authorisation was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject.

45. First home owners — reassessment (Stamp Act 1921, s. 75AG)

Despite section 17(1) of the Taxation Administration Act 2003, if property that included a dwellinghouse was conveyed or transferred before the commencement day, an application for a reassessment of the duty payable on the conveyance or transfer on the basis that a rebate under section 75AG of the old Stamp Act should have been, but was not, allowed cannot be made more than 12 months after the date of the original assessment.

46. Reassessment of duty on grant or transfer of vehicle licences (Stamp Act 1921, s. 76C(18) and (19), 76CA(3a) and 76CB(9))

(1) This section applies in relation to a grant or transfer of a licence that occurred before the commencement day.

(2) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty payable on the grant or transfer of a licence on the basis that the duty should not have been paid because —

(a) in the case of a grant — no vehicle licence fee was payable under the Road Traffic Act 1974 in respect of the licence; or

(b) in the case of a transfer — had the transferee applied for the licence on the date of the transfer no vehicle licence fee would have been payable under the Road Traffic Act 1974,

cannot be made more than 15 months after the licence was granted or transferred.

(3) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty paid on the transfer of a licence on the basis that the duty should have been, but was not, charged in accordance with item 6 of the Second Schedule to the old Stamp Act because the transfer did not pass a beneficial interest, cannot be made more than 12 months after the licence was transferred.

(4) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty payable on the grant or transfer of a licence on the basis that the duty should have been, but was not, assessed on the net market value of the vehicle (as defined in section 76CB of the old Stamp Act), cannot be made more than 12 months after the licence was granted or transferred.

47. Alternative to stamping individual insurance policies (Stamp Act 1921, s. 95A)

(1) A permission granted under section 95A of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement made under the Taxation Administration Act 2003.

(2) Any requirement that applied, immediately before the commencement day, to a person to whom a permission continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the permission was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject.

48. Workers’ compensation insurance (Stamp Act 1921, s. 97 and item 16 of the Second Schedule)

(1) Despite section 17(1) of the Taxation Administration Act 2003, an application for a reassessment of the duty payable on the issue or renewal of a policy of insurance that occurred before the commencement day on the basis that the duty was assessed under item 16(1)(a)(i) of the Second Schedule to the old Stamp Act but should have been assessed under item 16(1)(a)(ii), cannot be made more than 2 years after the beginning of the insurance policy’s cover period.

(2) Despite the amendment of Schedule 2 item 16(1)(a) of the Stamp Act 1921, on and for 12 months after the commencement day —

(a) the reference in Schedule 2 item 16(1)(a)(i)(A) to the Pay-roll Tax Assessment Act 2002 includes a reference to the Pay-roll Tax Assessment Act 1971; and

(b) the reference in Schedule 2 item 16(1)(a)(i)(B) to section 39 or 40 of the Pay-roll Tax Assessment Act 2002 includes a reference to section 10 of the Pay-roll Tax Assessment Act 1971.

49. Payment of duty by returns (Stamp Act 1921, s. 112V)

(1) A permission granted under section 112V of the old Stamp Act and in force immediately before the commencement day continues in force on and after that day as a special tax arrangement under the Taxation Administration Act 2003.

(2) Any requirement that applied, immediately before the commencement day, to a person to whom a permission continued by subsection (1) had been granted (whether imposed by the old Stamp Act or as a condition to which the permission was subject), continues as a condition to which the special tax arrangement referred to in subsection (1) is subject.

”.

27 The Corporations (Consequential Amendments) Act (No. 3) 2003 s. 2-4 read as follows:

“
2. Commencement

(1) If this Act receives the Royal Assent before the day on which Schedule 1 to the Financial Services Reform Act comes into operation, this Act comes into operation at the same time as that Schedule comes into operation.

(2) If this Act receives the Royal Assent on or after the day on which Schedule 1 to the Financial Services Reform Act comes into operation, this Act is deemed to have come into operation at the same time as that Schedule comes into operation.

3. Interpretation

In this Part —

“Financial Services Reform Act” means the Financial Services Reform Act 2001 of the Commonwealth;

“FSR commencement time” means the time when Schedule 1 to the Financial Services Reform Act comes into operation;

“statutory rule” means a regulation, rule or by-law.

4. Validation

(1) This section applies if this Act comes into operation under section 2(2).

(2) Anything done or omitted to have been done after the FSR commencement time and before this Act receives the Royal Assent that could have been done if this Act had received the Royal Assent before the FSR commencement time is taken to be as valid and lawful, and to always have been as valid and lawful, as it would have been if this Act had received the Royal Assent before the FSR commencement time.

(3) Anything done or omitted to have been done by a person after the FSR commencement time and before this Act received the Royal Assent that would have been valid and lawful if the Financial Services Reform Act had not commenced, is taken to be valid and lawful.

(4) Anything done or omitted to have been done after the FSR commencement time and before this Act receives the Royal Assent —

(a) that could only have been validly and lawfully done or omitted because this Act received the Royal Assent after the FSR commencement time; and

(b) that could not have been validly and lawfully done or omitted if this Act had received the Royal Assent before the FSR commencement time,

is taken not to be valid, and to never have been valid.

”.

28 The Stamp Amendment (Budget) Act 2003 s. 4(7) reads as follows:

“

4. Second Schedule item 4 amended and transitional provision

(7) Despite the amendments made by this section, the Stamp Act 1921 as in force immediately before 1 July 2003 continues to apply to and in relation to instruments of a kind referred to in the Second Schedule item 4(1) to that Act that were executed before 1 July 2003.

”.

29 The Business Tax Review (Assessment) Act (No. 2) 2003 s. 16(2), 24(3), 25(2), 27(2), 40(3), 50(2), (11), (12), 89-94 and 98(2) read as follows:

“

16. Part IIIA (s. 49-50D) repealed and transitional

(2) The amendments effected by this section and sections 87(2), 88(2) and 88(4) do not apply in relation to a blank cheque provided by a financial institution to the holder of a cheque account before this section came into operation regardless of when the cheque is drawn.

24. Section 63AF amended and transitional

(3) However, section 63AF(2) of the Stamp Act 1921 continues to apply in relation to an instrument of conveyance or transfer disclosed in a dutiable statement if the instrument was executed before this section came into operation, and in any such case the reference in section 63AF(2) to item 4A is to be read as a reference to that item as in force from time to time prior to its repeal by this Act.

25. Sections 63AG to 63AJ inserted and transitional

(2) Section 63AG of the Stamp Act 1921, as inserted by subsection (1), does not apply to or in relation to a disposition referred to in that section —

(a) made before the day on which this section comes into operation; or

(b) made in response to an offer made or arrangement entered into before that day.

27. Section 69 amended and transitional

(2) However, section 69(2) as in force before this section came into operation continues to apply in relation to an instrument of conveyance or transfer to an intermediary executed before this section came into operation and in any such case the reference in section 69(2) to item 4A is to be read as a reference to that item as in force from time to time prior to its repeal by this Act.

40. Section 75AG amended and transitional

(3) The amendments effected by this section do not apply in relation to —

(a) an agreement for the conveyance or transfer of residential property executed before this section came into operation regardless of when any instrument of conveyance or transfer entered into in accordance with the agreement is executed; or

(b) an instrument of conveyance or transfer made in accordance with an agreement referred to in paragraph (a), regardless of when the instrument is executed.

50. Section 75JB amended and transitional

(2) The amendment effected by subsection (1)(a) does not apply in relation to an instrument if, before the commencement day, the Commissioner issued a pre-determination to the effect that section 75JB(1)(d)(i) of the Stamp Act 1921 applied to the parties to the instrument, and in any such case —

(a) the reference in section 75JB(1)(d)(i) to section 75JA(1a) is to be read as a reference to that subsection as in force from time to time prior to its repeal by this Act; and

(b) any such pre-determination is as binding on the Commissioner after the commencement day as it was before that day.

(11) The amendments effected by subsections (6)(b), (6)(c), (10)(b) and (10)(c) do not apply in relation to an instrument executed before the commencement day, and in any such case the references in section 75JB of the Stamp Act 1921 to section 75JA(1a) of that Act are to be read as references to that subsection as in force from time to time prior to its repeal by this Act.

(12) In this section —

“commencement day” means the day on which this section came into operation.

Division 2 — Transitional provisions

89. Registered pooled investment trusts

(1) In this section —

“commencement day” means the day on which this section came into operation;

“former provisions” means the Stamp Act 1921, as in force immediately before the commencement day;

“new provisions” means the Stamp Act 1921, as in force on the commencement day;

“start up period” has the same meaning as it has in section 63AC(2) of the former provisions and refers to a period that ends on or after the commencement day.

(2) Without limiting sections 63AD and 63AE of the new provisions, a disqualifying event occurs for the purposes of those sections if —

(a) on the commencement day, a pooled investment trust registered under section 63AA(2) of the former provisions; or

(b) on the day on which the start up period ends, a pooled investment trust granted interim registration under section 63AC(2) of the former provisions,

does not comply with section 63AB(2) of the new provisions.

(3) Subject to subsection (2) and to the new provisions other than section 63AA(3a), if the registration of a pooled investment trust under section 63AA(2) of the former provisions has effect immediately before the commencement day, that registration continues to have effect for the period of 3 years from that day.

90. Determinations under section 75JBA or 75JC

(1) In this section —

“commencement day” means the day on which this section came into operation.

(2) If, before the commencement day, the Commissioner made a determination —

(a) under section 75JBA that a controlling body would be approved and the claw-back waived; or

(b) under section 75JC that an exemption would be granted,

the determination is as binding on the Commissioner after the commencement day as it was before that day, even if any of the relevant provisions of the Stamp Act 1921 have been amended or repealed by this Act.

91. Agreements for lease

The amendments effected by sections 5, 77, 78 and 87(6) do not apply in relation to —

(a) an agreement for lease executed before this section came into operation regardless of when any lease entered into in accordance with the agreement is executed; or

(b) any such lease, regardless of when it is executed.

92. Mortgages

(1) In this section —

“amended Act” means the Stamp Act 1921 as amended by this Act and the Business Tax Review (Taxing) Act (No. 2) 2003;

“commencement day” means the day on which section 79 came into operation;

“former Act” means the Stamp Act 1921 as in force from time to time before the commencement day.

(2) The amended Act does not apply to a mortgage or other security on which duty was payable under Part IIIE of the former Act if the amount secured by the mortgage does not increase on or after the commencement day.

(3) However, a mortgage that was liable to duty under Part IIIE of the former Act is liable to duty under Part IIIE of the amended Act as if the mortgage had first been executed after the commencement day if an advance as defined in Part IIIE of the amended Act is made under the mortgage after the commencement day.

93. Life insurance

The amendments effected by sections 80, 81, 82, 83 and 87(9) do not apply in relation to a policy of life insurance where the period for which the insurance is effected commenced before this section came into operation.

94. Hire of goods

(1) In this section —

“commencement” means the time at which section 85 came into operation;

“new Part IVB” means Part IVB of the Stamp Act 1921 as in force after commencement and, for the purposes of this section, is taken to include item 18 of the Second Schedule as in force after commencement;

“old Part IVB” means Part IVB of the Stamp Act 1921 as in force immediately before commencement and, for the purposes of this section, is taken to include item 18 of the Second Schedule as in force immediately before commencement.

(2) An expression used in this section that is given a meaning in the Stamp Act 1921 (including old Part IVB and new Part IVB) has the meaning so given unless the contrary intention appears.

(3) On commencement, a person who was registered under old Part IVB immediately before commencement is taken, for all purposes, to have been registered under section 112JA of new Part IVB.

(4) For the purposes of the ongoing application of old Part IVB under subsection (7), the registration of a person who was registered under old Part IVB immediately before commencement is taken to continue under old Part IVB, unless the person’s registration is cancelled under new Part IVB.

(5) On commencement, a designation made by the Minister under section 112N(1)(fa)(ii) of old Part IVB and in force immediately before commencement is taken, for all purposes, to have been made under section 112IC(2) of new Part IVB.

(6) New Part IVB applies to hiring charges received under a hire of goods entered into after commencement.

(7) Despite the repeal of old Part IVB, it continues to apply —

(a) in relation to the conduct of a rental business before commencement; and

(b) in relation to the conduct of a rental business after commencement to the extent that the conduct of the rental business relates to rights, granted before commencement, to which old Part IVB applied before commencement.

(8) To the extent that section 112O of old Part IVB has effect after commencement in relation to the conduct of a rental business, it has effect subject to the Taxation Administration Act 2003.

98. Section 92 amended and transitional

(2) The amendments effected by this section and section 99 do not apply in relation to a policy of insurance against an employer’s liability to pay compensation under the Workers’ Compensation and Rehabilitation Act 1981 where the period for which the insurance was effected commenced on or before 29 June 2004.

”.

30 The amendment in the Business Tax Review (Assessment) Act (No. 2) 2003 s. 107(5) is not included because the section it sought to amend was previously amended by the Acts Amendment (Equality of Status) Act 2003 (No. 28 of 2003) s. 192(2).

31 The Revenue Laws Amendment Act 2004 s. 8 reads as follows:

“

8. Transitional provision

Despite the amendments made by this Division, the Stamp Act 1921 as in force immediately before the commencement of this Division applies to and in relation to —

(a) an instrument that was first executed before 1 July 2004;

(b) an instrument of conveyance or transfer that replaces another instrument for the conveyance or transfer of the same property where the replaced instrument was first executed before 1 July 2004;

(c) an instrument of conveyance or transfer of property where —

(i) the person to whom the property is conveyed or transferred (the transferee) had an option to purchase the property, or the person who conveys or transfers the property had an option to require the transferee to purchase the property; and

(ii) in either case, the option was granted on or after 6 May 2004 but before 1 July 2004;

and

(d) an instrument of conveyance or transfer where —

(i) the conveyance or transfer of property is made in accordance with an arrangement made on or after 6 May 2004; and

(ii) the sole or principal purpose of the arrangement was to defer the conveyance or transfer of the property until 1 July 2004 or later so that the rates of duty applicable on or after 1 July 2004 would apply to the instrument.

”.

32 The Revenue Laws Amendment and Repeal Act 2004 s. 19 and 32 read as follows:

“

19. Transitional provisions

(1) The Stamp Act 1921 as amended by this Division applies in relation to instruments executed on or after 1 July 2004.

(2) The Stamp Act 1921 as in force immediately before the commencement of this Division applies in relation to instruments executed before 1 July 2004.

32. Section 91 amended and transitional provision

(1) Section 91(2) is amended by inserting after “located in” —

“ the State of Victoria or ”.

(2) Despite the amendment effected by subsection (1), the Stamp Act 1921 as in force immediately before the commencement of that subsection continues to apply to and in relation to an advance made before 1 July 2004 in respect of property referred to in section 91.

”.

33 The Revenue Laws Amendment (Tax Relief) Act (No. 2) 2004 s. 9 reads as follows:
“

9. Application provision

(1) In this section —

“conveyance or transfer” of property includes a contract, agreement or other instrument that is chargeable with duty as a conveyance or transfer of property;

“duty” means duty payable under the Stamp Act 1921;

“existing instrument” means a conveyance or transfer of property (the “dutiable property”) that was first executed before 29 October 2004;

“former provisions” means provisions of the Stamp Act 1921 that are amended by this Part, as those provisions were enacted at any time before 29 October 2004.

(2) Despite the amendments made by this Part, former provisions that applied in relation to an existing instrument before 29 October 2004 —

(a) continue to apply in relation to the existing instrument; and

(b) if an instrument first executed on or after 29 October 2004 replaces the existing instrument, apply in relation to the replacement instrument to the extent to which it is a conveyance or transfer of the dutiable property.

(3) Subject to subsection (2)(b), the provisions of the Stamp Act 1921 as amended by this Part apply in relation to a conveyance or transfer of property first executed on or after 29 October 2004.

”.

34 The Revenue Laws Amendment Act 2005 s. 13(5) and 30 read as follows:

“

13. Section 75JB amended and transitional provision

(5) A notification required under the Stamp Act 1921 section 75JB(4) as amended by subsection (4) does not have to be given before the end of the period of one month after the day on which this Act receives the Royal Assent.

30. Saving and transitional provisions

(1) In this section —

“amended provisions” means the Stamp Act 1921 sections 76AI, 76AP, 76AR, 76ATB, 76ATI, 76ATK and 76AW as enacted after the coming into operation of sections 18 to 25 of this Act;

“existing provisions” means the Stamp Act 1921 sections 76AI, 76AP, 76AR, 76ATB, 76ATI, 76ATK and 76AW as enacted before the coming into operation of sections 18 to 25 of this Act;

“relevant acquisition” has the meaning given by the Stamp Act 1921 section 76AJ, 76AQ, 76ATC or 76ATJ (as the case requires).

(2) The existing provisions continue to apply in relation to a relevant acquisition made on or before 18 May 2005 and the amended provisions do not apply to it.

(3) Despite the Stamp Act 1921 section 76AG(1), 76AN(1), 76AT(1) or (2) or 76ATG(1) or (2), as the case may be, if —

(a) an acquisition of an interest in a corporation was made on or after 18 May 2005 and before the day on which this Act receives the Royal Assent;

(b) a statement has to be lodged under section 76AG, 76AN, 76AT or 76ATG in respect of that acquisition because of the operation of the amended provisions; and

(c) the existing provisions would not have required such a statement to be lodged,

the statement does not have to be lodged before the end of the period of 2 months after the day on which this Act receives the Royal Assent.

”.

35 The Stamp Amendment Act 2005 s. 8 and 10(2) read as follows:

“

8. Retrospective effect of certain provisions

(1) A person who was a dealer at any time during the retrospective period is to be treated, in respect of the person’s liability to duty under Part IIIC during that period, as if Part IIIC included a provision to the effect of the Stamp Act 1921 section 76D(5a) (excluding paragraph (b)) as inserted by section 5(1) of this Act.

(2) Despite the Taxation Administration Act 2003 section 17, the Commissioner may make any assessment or reassessment necessary to give effect to subsection (1).

(3) For the purposes of assessing or reassessing the liability, at a particular time during the retrospective period, of a person who was a dealer at that time —

(a) a reference in subsection (1) to Part IIIC is a reference to the Stamp Act 1921 Part IIIC as in force at that time; and

(b) a reference to a dealer in subsection (1) is a reference to a dealer as defined in the Stamp Act 1921 Part IIIC as in force at that time.

(4) In this section —

“assessment” has the meaning given to that term in the Taxation Administration Act 2003;

“Commissioner” has the meaning given to that term in the Taxation Administration Act 2003;

“reassessment” has the meaning given to that term in the Taxation Administration Act 2003;

“retrospective period” means the period beginning on 23 August 2000 and ending on the day before the day on which this Part comes into operation.

10. Section 86A and 86B inserted and application provision

(2) The Stamp Act 1921 sections 86A(1) and 86B(1) do not apply to mortgages (as defined in the Stamp Act 1921 section 82) executed before 1 January 2006.

”.

36 The Stamp Amendment (Assessment) Act 2005 s. 7 and 8 read as follows:

“

7. Transitional provisions — offshore risk policies

(1) This section applies to the issue or renewal of a policy of insurance that effects offshore risk insurance, or both offshore risk insurance and other insurance, where the issue or renewal was effected on or after 1 July 1997 but before this Act received the Royal Assent.

(2) If the issue or renewal of the policy was effected before the commencement of the Taxation Administration Act 2003, that Act applies to a reassessment as if the issue or renewal had been effected after the commencement of that Act.

(3) Despite section 17 of the Taxation Administration Act 2003, the Commissioner may make a reassessment even if the respective original assessment was made more than 5 years before the reassessment.

(4) However, a person is not entitled to apply for a reassessment more than 12 months after the day on which this Act receives the Royal Assent.

(5) Where the policy of insurance effects both offshore risk insurance and other insurance then, despite section 35 of the Taxation Administration (Consequential Provisions) Act 2002, the Commissioner may make a reassessment even if the reassessment increases the amount of duty that a person is liable to pay in relation to the issue or renewal of the policy to the extent that it effects insurance other than offshore risk insurance.

(6) In this section —

“duty” means duty payable under the Stamp Act 1921;

“offshore risk insurance” has the meaning given to that term in section 97 of the Stamp Act 1921 as inserted by section 5 of this Act;

“original assessment” has the meaning given to that term in the Taxation Administration Act 2003;

“policy of insurance” has the meaning given to that term in Part IIIF of the Stamp Act 1921 as in force immediately before this Act received the Royal Assent;

“reassessment” means a reassessment as defined in the Taxation Administration Act 2003, being a reassessment of the amount of duty chargeable in respect of the issue or renewal of a policy of insurance to which this section applies.

8. Transitional provisions — Part IIIF

(1) An expression used in this section that is given a meaning in the Stamp Act 1921 (including old Part IIIF and new Part IIIF) has the meaning so given unless the contrary intention appears.

(2) New Part IIIF does not apply to or in respect of premiums or instalments paid to an insurer after commencement in respect of which duty, under old Part IIIF, became payable before commencement.

(3) A person who was an insurer (as defined in new Part IIIF) immediately before commencement is to be taken to have become an insurer on commencement for the purposes of new Part IIIF.

(4) In this section —

“commencement” means the time at which section 6 of this Act comes into operation;

“new Part IIIF” means Part IIIF of the Stamp Act 1921 as in force after commencement and, for the purposes of this section, is to be taken to include item 16 of the Second Schedule of the Stamp Act 1921 as in force after commencement;

“old Part IIIF” means Part IIIF of the Stamp Act 1921 as in force immediately before commencement and, for the purposes of this section, is to be taken to include item 16 of the Second Schedule and item 8 of the Third Schedule of the Stamp Act 1921, as in force immediately before commencement.

”.

37 The Revenue Laws Amendment (Taxation) Act 2007 s. 13(2) was repealed on 27 Jun 2008 by the Revenue Laws Amendment Act 2008 s. 7(3).


Defined Terms

[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]

Defined Term Provision(s)
A 74B(2)(a), 75J(2)(a), 75JB(1)(a)
accident insurance 92
acquire 73DB(1), 76(1)
acquisition A 76AT(3), 76ATG(3)
additional insurance 92B(2)(a)
additional interest 76A(3), 76ATD(3), 76ATK(3)
Administration Act 75AG(12)
advance 81, 83(1), 83(3)
aged care service 112R(2)
aggregated dispositions 63AG(1)(a), 73DC(2)
aggregated duty 63AI(2)
annual duty-free threshold 112IF, 112LB(2)
apportioned liability 75G(3)
approved provider 112R(2)
arrangement 70(1)
attributable amount 112LD(2)(b) and (3)(b)
B 74B(2)(a), 75J(2)(b), 75JB(1)(a)
bankruptcy trustee 75ABA(2)
beneficiary 74(3g), 76A(3)
bidder 76ATG(3)
body corporate 75J(1)
business asset 74C(1)
business identity 74C(1)
business licence 73F(1)
business mortgage 86B(4)
business owner 86B(6)
business property 75AE(3)
C 74B(9)(a), 75JB(1)(d)(iv)
call option 74B(1)
caveat 28(6)
charitable organisation 76B(1)
chattels 70(1), 73D(1), 76(1)
circuit layout right 74C(1)
collateral mortgage 81
commercial hire business 112I(1), 112IF
commodities 74C(1)
Commonwealth Act 76B(1)
company 73DA(3)(a), 73E(1)
Company A 31B(4)
Company B 31B(4)
Company C 31B(5)
contingent consideration 75CA(1)
continuing instrument 16(7)
continuing proprietor or proprietors 74B(4)(b)(i)
contract 75CA(1)
contract of insurance 92
controlling body 75JB(5c)
controlling interest 76A(3), 76ATD(2), 76ATK(2)
conveyance on sale 63(1)
corporation 4(1)
Corporations Act 4(1)
correcting transfer 73AB(a)
corresponding Act 81
corresponding State law 76B(1)
current exempted property 75HA(1)
custodian trustee 63(1)
de facto partner of 2 years 4(1)
de facto partners of 2 years 4(1)
de facto relationship 112UA(1)
dealer 76B(1)
deeming provision 76AU(4)
deeming-in provision 76AU(4)
deeming-out provision 76AU(4)
Defence Service Homes Insurance Scheme 92
director 4(1)
Director General 76B(1)
disabled beneficiary 75AE(4)
discretionary trust 75D(1), 76(1)
discretionary trustee 63(1), 75D(1), 76B(1)
disposition 63(1), 73CA(4), 73E(1)
distributable property 76(1)
Division 4 insurer 92, 95
dormant 74(1aa), 75J(1)
dormant corporation 74(1aa)
dutiable 70(1)
dutiable amount 112LD(4)
dutiable statement 4(1)
dutiable value 76ATE(1), 76ATL(1)
duty 4(1)
duty avoidance arrangement 75JDA(1)
duty-free threshold 112IF
dwellinghouse 4(1)
earlier acquisition 76AJ(3), 76AQ(3)
eligible conditional contract 4(1), 6(1)
eligible purchaser 75AE(3)
eligible vehicle 76B(1)
endorse 4(1)
entitled 76(1)
entitled share 75HA(1)
entitlement 76(1)
equipment financing arrangement 112ID(1), 112IF
exempt body 119(1)
exempt chattels 70(1)
exempted instrument 75JD(5)
exploration amount 73G(1)
Family Court Act 112UA(1)
Family Law Act 112UA(1)
family member 75D(1)
family members 7(3)
farm-in agreement 73G(1)
farming company 75D(1)
farming exemption 75HA(1)
farming land 75D(1)
farming land conditional contract 4(1), 9(1)
farming partnership 75D(1)
farming property 75D(1)
FHOG Act 75AG(12)
financial institution 4(1)
financial market 4(1)
financial services licensee 92
first business 74C(5)(a)
first instrument 75AH(2) (a)
foreign company 4(1)
former de facto partner of 2 years 4(1)
franchise arrangement 74C(1)
franchisee 74C(1)
franchisor 74C(1)
full duty 20(9)
funds manager 63AB(2a)
further instrument 75AH(2)(b)
further interest 76A(3)
general conditional contract 4(1), 8(1)
general insurance 92, 92A(1)
goods 112IA, 112IF
government body 4(1)
grant 76B(1)
GST 4(1)
health insurance business 92
heavy vehicle 76B(1)
hire of goods 112IB(1), 112IF
hire purchase agreement 112ID(2), 112IF
hirer 112IF
hiring charges 112IE(1), 112IF
holding corporation 76AR(4), 76ATK(4)
home mortgage 81
independent person 20(9)
instalment 92
instrument 4(1)
instrument of conveyance 75D(1)
instrument of transfer 35(4), 75AG(12)
insurer 92
intellectual property 74C(1)
interest 74(1aa), 76A(3), 76ATD(1), 76ATK(1)
intermediary 92
interstate duty 4(1)
interstate security duty 63AI(2), 73DC(9)
issued share capital 75J(3)
land 33(4), 63AA(1), 63AB(1), 73D(1), 75D(1), 76(1)
later acquisition 76AJ(3), 76AQ(3)
liability date 81
liable person 73DAA(2)
licence 75J(1), 76B(1)
life insurance 92
listed land-holder corporation 76ATI(1)
listed land-holder WA company 76ATB(1)
loan 81, 84
local government 4(1)
lot 75C(4)
maintenance agreement 112UA(1)
majority interest 76A(3), 76AK(2), 76AR(2)
majority shareholder 63(6)(c)
managed investment scheme 74(1aa)
market value 76B(1)
marketable security 4(1)
member 74(1aa)
merging corporations 31B(5), 31B(6)
minerals 76(1)
mining tenement 73G(1), 76(1)
mining tenement conditional contract 4(1), 11
money 4(1)
mortgage 4(1), 81, 82(1)
mortgage duty 81
mortgage package 81, 91A(1), 91A(2)
net value 76B(1)
new vehicle 76B(1)
non-beneficial 76B(1)
officer 73E(1)
offshore risk insurance 92
off-the-plan conditional contract 4(1), 10
old Part IVB Sch. 4 cl. 1(1)
old public unit trust 112UE(1)
option property 74B(1)
optional feature 76B(1)
order 112UA(1)
ordinary hiring arrangement 112IF
original equipment 76D(6)(c), 76J(1)(b)
other property 70(1)
own and control 75JB(5c)
parent body 75JB(5c)
Part IIIBA statement 4(1)
party 20(9)
payment 4(1), 73G(1)
plant breeder right 74C(1)
premium 92
prescribed relationship 75JB(5d)
previous duty 76ATA(5)(b), 76ATH(5)(b)
previous mortgage 86A(2)(b), 86B(2)(b)
primary advance 90(1)
primary produce contract 4(1), 9(2)
primary production 75D(1)
primary products 76(1)
private unit trust scheme 63AG(1)
property 74B(1), 112UA(1)
proprietor 74B(5)
provisional public trust 63(1)
purchase price 76B(1)
put option 74B(1)
qualified person 112Q(2)
qualifying period 75JB(5c)
receiving body 31C(1)
recognised financial market 4(1)
referable point 81
registered commercial hire business 112IF
registered insurer 92
registered organisation 92
registered unit trust scheme 73DB(1)
registrar 28(6)
reinsurance 92
related 4(1), 7(1)
related corporation 4(1)
relevant acquisition 76A(3), 76ATC(1), 76ATJ(1)
relevant aggregated dispositions 73DC(3)
relevant circumstances 75JB(5e)
relevant day 76AJ(4), 76AQ(4)
relevant disposition 73DD(5)(b)
relevant interest 73DD(1)
relevant period 76AJ(5), 76AQ(5), 76AT(3), 76ATG(3)
relevant proportion 75HA(1)
replacement transaction 20(9)
representative 92
residential property 75AE(3)
restraint of trade arrangement 74C(1)
return period 92, 112IF
right in respect of shares 4(1)
rules 76(1)
sale 72(1)
scheme 76AV(1)
scheme land 63AA(1)
scheme property 74(1aa)
section 31B or 31C statement 75J(1)
section 76AG statement 4(1)
section 76AN statement 4(1)
section 76AT statement 4(1)
section 76ATG statement 4(1)
secured amount 81, 90(1)
security interest 81
share 73E(1), 76(1)
share transfer 75JB(4)(ca)
shareholding 76(1)
shares 75J(1)
specialised equipment 76B(1)
specified period 76AB(4)
stamp 4(1)
stamp Act 4(1)
start up period 63(1)
State hire of goods 112IC(1), 112IF
subdivision conditional contract 4(1), 12
supply 4(1)
surviving de facto partner of 2 years 4(1)
terminated on relevant grounds 4(1), 14
the determiner 73B(3)
the dutiable value 76AL(1), 76AS(1)
the initial instrument 75E(5)

the initial transfer 75E(6)(a)
the intermediary 69(1)(b)
the licensee 73F(2)
the property 73A(1), 73B(1)
the target 75JA(1)(a)
the transferee 69(1)(a) 75JA(1)(a)
the transferor 69(1), 75E(1), 75HA(1)
trailer Third Sch. it. 9(8)
transfer 35(4), 63(1), 70(1)
transfer or assignment 72(1)
transferee 75AG(12)
transferring body 31C(1)
transitional disposition 63AG(1)
trust 76(1)
Trust A 73D(1b)(a)
Trust B 73D(1b)(b)
trustee 63(1), 63(6)(d), 75AE(4), 75D(1), 76B(1)
Trustee A 73D(1b)(a)
unconditional 4(1)
unencumbered value 4(1)
unit 4(1), 63(1)
unit trust scheme 63(1), 76B(1)
unit trustee 63(1), 76B(1)
vehicle 75J(1), 76B(1)
vehicle A 76D(6)(a)
vehicle B 76D(6)
WA company 4(1)




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