Western Australian Numbered Acts Western Australian Numbered Acts (1) A person liable to
pay duty on a premium under section 213(b) (an
"insured person") must lodge a statement in the approved form on or before the
21 st day after the end of the month, or each month, in which the person paid
the premium, or an instalment of the premium.
(2) A person that does
not lodge a statement in accordance with subsection (1) commits an
offence.
Penalty: a fine of $5 000.
(3) If a document
contains all the information required in a statement referred to in
subsection (1), the document may be lodged instead of the statement and,
if it is, the person does not commit an offence under subsection (2).