Western Australian Consolidated Acts

STAMP ACT 1921 - SECT 77

77 .         Agreement for any lease to be charged as a lease

        (1)         An agreement for a lease, or with respect to the letting of any lands or tenements for any term, is to be charged with duty under item 12 of the Second Schedule as if it were an actual lease made for the term and consideration mentioned in the agreement.

        (2)         A lease made subsequently to and in conformity with an agreement referred to in subsection (1) shall not be chargeable with duty but the Commissioner, on being requested to do so, is to endorse on the lease the duty paid in accordance with subsection (1).

        [Section 77 amended by No. 113 of 1965 s. 8(1); No. 37 of 1979 s. 57; No. 2 of 2003 s. 101; No. 66 of 2003 s. 75.]