Western Australian Consolidated Acts Western Australian Consolidated Acts (1) Ad valorem duty on
a decree or order referred to in the definition of “conveyance on
sale” in section 63 shall not exceed the duty on a sum equal to the
value of the property to which that decree or order relates and, when that
decree or order states that value, then despite section 33 and
sections 21 and 22 of the Taxation Administration Act 2003 , that
statement shall be conclusive for the purpose of determining the amount of
duty.
(2) When ad
valorem duty has been paid on a decree or order referred to in
subsection (1), any conveyance or transfer following on that decree or
order shall not be chargeable with duty but the Commissioner, on being
requested to do so, is to endorse on the conveyance or transfer the duty paid.
[Section 63A inserted by No. 37 of 1979
s. 41; amended by No. 2 of 2003 s. 39; No. 66 of 2003
s. 26.]