Western Australian Numbered Acts Western Australian Numbered Acts (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).
