Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 22

22 .         Transfer duty statement to be made if no instrument

                The person liable to pay duty on a dutiable transaction must make a transfer duty statement in the approved form within the time provided under section 23 for lodging the statement unless the transaction is effected, or evidenced, by an instrument in hard copy form.

        Penalty: a fine of $20 000.