Western Australian Consolidated Acts

STAMP ACT 1921 - SECT 31

31 .         Stamped instruments as evidence

                An instrument that has been stamped or is taken to have been stamped —

            (a)         is admissible in evidence; and

            (b)         except in proceedings under Part 4 of the Taxation Administration Act 2003 , the endorsement of the instrument is conclusive evidence that the assessment is correct.

        [Section 31 inserted by No. 12 of 2004 s. 24.]

[ 31AA-31AC, 31A.         Deleted by No. 2 of 2003 s. 18.]