Western Australian Numbered Acts Western Australian Numbered Acts (1) Subject to
subsection (2), the person liable to pay duty on a dutiable transaction
must lodge —
(a) if
the transaction is effected by an instrument in hard copy form —
that instrument and if there is more than one such instrument, each of them;
or
(b) if
the transaction is not effected by an instrument in hard copy
form — an instrument in hard copy form that evidences the
transaction and if there is more than one instrument, each of them, or a
transfer duty statement for the transaction,
within —
(c)
2 months after the day on which liability for duty on the transaction
arises; or
(d) in
accordance with subsection (3), in respect of an instrument in hard copy
form that effects or evidences a general conditional agreement.
Penalty: a fine of $5 000.
(2) A person is not
required to lodge an instrument in respect of a general conditional agreement
in respect of which liability for duty does not arise under
section 19(2).
(3) For the purposes
of subsection (1), a person liable to pay duty on a general conditional
agreement must lodge the instrument, or instruments, in hard copy form that
effect or evidence the agreement within —
(a)
2 months after the day on which liability for duty on the agreement arose
if —
(i)
the agreement became unconditional within one month after
the day on which liability for duty on the agreement arose; or
(ii)
a vendor under the agreement is related (within the
meaning given in section 87(5)) to a purchaser under the agreement;
or
(b)
otherwise, whichever is the earlier of —
(i)
12 months after the day on which liability for duty
on the agreement arose; or
(ii)
2 months after the day on which the agreement became
unconditional.