Western Australian Consolidated Acts

STAMP ACT 1921 - SECT 75C

75C .         Power to exempt for certain conveyances between spouses

        (1)         Upon application made in the manner provided in subsection (3), the Commissioner may exempt from duty any instrument chargeable with duty under item 4(1) or 19 of the Second Schedule where —

            (a)         the person from whom, and the person to whom, the property is conveyed or transferred, or agreed to be conveyed or transferred, are married to each other or are de facto partners of 2 years;

            (b)         the property conveyed or transferred, or agreed to be conveyed or transferred, by the instrument includes a dwellinghouse which, at the time of the execution of the instrument was used solely or principally as the ordinary place of residence of the persons referred to in paragraph (a);

            (c)         the lot on which the dwellinghouse referred to in paragraph (b) is erected is used principally or solely for residential purposes associated with that dwellinghouse;

            (d)         the person from whom the property is conveyed or transferred, or agreed to be conveyed or transferred, is the sole owner of the property; and

            (e)         the result of the conveyance or transfer is or will be that the property is owned solely by the persons referred to in paragraph (a) as joint tenants.

        (2)         Where an instrument referred to in subsection (1) does not relate only to a dwellinghouse and lot described in that subsection the exemption provided by that subsection extends only to the amount of the aggregate value of all property to which the instrument relates that the Commissioner is satisfied is the amount of the value of the dwellinghouse and lot.

        (3)         An application under subsection (1) in respect of an instrument shall be made to the Commissioner by the persons referred to in subsection (1)(a) in an approved form.

        (3a)         If on such an application the Commissioner is satisfied that the instrument is an instrument of the kind described in subsection (1), he shall exempt it from duty in accordance with this section.

        (4)         In this section —

        lot means —

            (a)         a lot as defined in the Land Tax Assessment Act 2002 ; and

            (b)         2 or more such lots in the same ownership —

                  (i)         on which is constructed a dwellinghouse, parts of which stand on each of the lots; and

                  (ii)         which have common boundaries and which in the opinion of the Commissioner should be treated as a single lot for the purpose of this section.

        [Section 75C inserted by No. 100 of 1987 s. 5; amended by No. 3 of 1989 s. 7; No. 52 of 1991 s. 15; No. 20 of 1996 s. 30; No. 2 of 2003 s. 67; No. 28 of 2003 s. 190.]